Internal Revenue Bulletins  

July 13, 1998

Internal Revenue Bulletin No. 1998-28

Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.


Announcement 98-63(PDF, 19K)
REG-209463-82, 1998-4 I.R.B. 27, which amended the existing proposed regulations that make changes to the rules that apply if a trust is named as a beneficiary of an employee's benefit under a retirement plan, is corrected.

Rev. Proc. 98-42(PDF, 19K)
Minimum funding standards and limitations on deductions; retroactive amendment of money purchase pension plan. This procedure provides guidance regarding the application of the minimum funding standards of section 412 of the Code and the limitations on deductions under section 404 of the Code to retroactive plan amendments of qualified money purchase pension plans, which relate to changes in the plan qualification requirements made by the Uruguay Round Agreements Act, the Small Business Job Protection Act of 1996, and the Taxpayer Relief Act of 1997.

T.D. 8769(PDF, 34K)
Final regulations under section 411(d) of the Code permit taxpayers to amend qualified plans or other employee pension benefit plans to eliminate plan provisions for benefit distributions before retirement but after age 70 1/2 if certain conditions are satisfied.


Announcement 98-67(PDF, 22K)
A list is given of organizations now classified as private foundations.


Announcement 98-57(PDF, 16K)
This announcement provides additional excise tax changes made by the Taxpayer Relief Act of 1997 by imposing a tax and a floor stocks tax on kerosene. The announcement also provides a replacement rate table for claims, procedure for filing claims for kerosene, and a reminder of delayed deposit rules for 1998.

Announcement 98-65(PDF, 19K)
T.D. 8748, 1998-8 I.R.B. 24, relating to gasoline and diesel fuel excise tax, is corrected.


Announcement 98-58(PDF, 9K)
New Form 5305-RB, Roth Individual Retirement Endorsement, is now available.

Announcement 98-59(PDF, 13K)
Announcement 98-47, 1998-23 I.R.B. 5, providing supple. mental tables of income tax rates and exempt personal service income under new income tax treaties and protocols, is corrected.

Announcement 98-64(PDF, 14K)
T.D. 8739, 1997-51 I.R.B. 8, relating to taxpayer identifying numbers, is corrected.

Announcement 98-66(PDF, 14K)
REG-209276-87, 1998-11 I.R.B. 18, relating to the abatement of interest attributable to unreasonable errors or delays by an officer or employee of the IRS, is corrected.

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