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Forrestall CPAs, LLC
(Buford GA)

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Text of IRS Notice 2006-105: Extension of Plan Contribution Election by Airline Employers (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Dec. 4, 2006
3 pages. Excerpt: Notwithstanding the requirement under Announcement 2004-43 that any alternative deficit reduction contribution election be made by the end of the first quarter of the plan year, if, on or before December 21, 2006, an employer makes an alternative deficit reduction contribution election for the first plan year beginning on or after December 28, 2005, that election will be deemed timely.

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