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Text of IRS Notice 2004-84: 2004 Cumulative List of Changes in Plan Qualification Requirements (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 15, 2004
Excerpt: This notice contains the 2004 Cumulative List of Changes in Plan Qualification Requirements (2004 Cumulative List) described in section 10 of the draft revenue procedure in Announcement 2004-71, 2004-40 I.R.B. 569. The Internal Revenue Service intends to annually publish a Cumulative List to identify statutory, regulatory and guidance changes that must be taken into account in plan sponsor's submissions to the Service for opinion, advisory and determination letters whose remedial[.]
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