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Text of Notice 2005-60: Minimum Funding Relief for Plans Affected by Hurricane Katrina (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 2, 2005
3 pages. Excerpt: For any plan that is affected by Katrina (an 'Affected Plan'), if the date described in § 412(c)(10) or 412(m) of the Code and § 302(c)(10) or 302(e) of ERISA for making contributions falls within the period beginning on August 29, 2005, and ending on October 30, 2005, then the date such contributions must be made is postponed to October 31, 2005.
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