IRS Announcements – 2008 Index

"An announcement is a public pronouncement that has only immediate or short-term value. For example, announcements can be used to summarize the law or regulations without making any substantive interpretation or to notify taxpayers of approaching filing deadlines. The provided materials relate specifically to retirement plans."

• Announcement 2008-44, 2008-20 I.R.B. - This announcement provides that individuals who have payments made by direct deposit under the Economic Stimulus Act of 2008 to their IRAs or certain other tax-favored accounts may remove the payments without incurring adverse tax consequences.
  
• IRS Announcement 2008-23 – Issuance of Opinion and Advisory Letters and Opening of the EGTRRA Determination Letter Program for Pre-Approved Defined Contribution Plans - Announcement 2008-23, 2008-14 I.R.B. 731 - This announcement provides guidance on the opening of the pre-approved defined contribution program for Cycle A plans.
  
• IRS Announcement 2008–2 – Election of Alternative Funding Schedule - Announcement 2008-2, 2008-3, I.R.B. 307 - This announcement provides a procedure and form that certain commercial passenger airlines may use to make an alternative funding schedule election under section 402(a)(2) of PPA'06 as amended by section 6615 of SWOTA'07.