IRS Posting

“One day after releasing AdvRev Proc 2005-23,” an announcement in RIA’s “Pension & Benefits Week” newsletter on April 25th. said, “2005-18 IRB (which limits the retroactive effect of the Supreme Court’s decision in Heinz), IRS posted on its website (but not otherwise published) a detailed example illustrating the rules for how plan administrators can comply with the new revenue procedure and avoid having their plans disqualified.”