2005 Announcements & Notices
Pertaining to Disasters

These documents are Announcements and Notices published in the weekly Internal Revenue Bulletin (IRB) which pertain to disasters, such as Hurricanes Katrina, Rita, & Wilma, and the Tsunami in SE Asia.

These documents are either in HTML or in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.

Document	Bulletin	Date of IRB
Announcement 2005-84(HTML)	IRB #2005-48(HTML)	November 28, 2005
Sections 301 & 305 of the Katrina Emergency Tax Relief Act (KETRA) of 2005: This announcement is to advise fiscal year pass-through entities of two new act sections of the Katrina Emergency Tax Relief Act (KETRA) of 2005 (these act sections will not be codified). Act section 301 concerns the temporary suspension of limitations of charitable contributions for individuals. Act section 305 concerns the donation of "apparently wholesome food" by individuals, corporations, and partnerships.
Announcement 2005-70(HTML)	IRB #2005-40(HTML)	October 3, 2005
Hurricane Katrina; hardship distributions; loans. This announcement describes certain broad-based relief from the Service, the Department of the Treasury, and the Department of Labor to retirement plan participants affected by Hurricane Katrina.
Announcement 2005-69(HTML)	IRB #2005-40(HTML)	October 3, 2005
Hurricane Katrina & Section 149(e) of the Code: This announcement informs issuers of tax-exempt bonds that the Service will immediately put into effect procedures to provide relief to issuers affected by Hurricane Katrina. Affected issuers are provided additional time to file forms required under section 149(e) of the Code and to make payments required under section 149(f). In addition, affected issuers may also be granted other relief under appropriate circumstances.
Notice 2005-92(HTML)	IRB #2005-51(HTML)	December 19, 2005
Section 72 of the Code: Distributions; recontributions; loans; Katrina Emergency Tax Relief Act of 2005 (KETRA). This notice describes various aspects of sections 101 and 103 of KETRA. The notice addresses distributions, recontributions, 3-year ratable inclusions, 1-year inclusions and loans. The notice contains numerous examples of how these provisions work in the context of eligible retirement plans.
Notice 2005-89(HTML)	IRB #2005-49(HTML)	December 5, 2005
Section 856(d)(9) of the Code: This notice provides that the Service will not treat a hotel, motel, or other establishment that otherwise satisfies the definition of "lodging facility" under section 856(d)(9) of the Code as other than a "lodging facility" if it is used to provide temporary housing to certain persons affected by Hurricane Katrina or Hurricane Rita, provided certain recordkeeping requirements are satisfied.
Notice 2005-84(HTML)	IRB #2005-46(HTML)	November 14, 2005
Section 412 of the Code: Minimum funding standards; disaster relief. As a result of the enactment of section 403(b) of the Katrina Emergency Tax Relief Act of 2005, the Internal Revenue Service, the Employee Benefits Security Administration of the Department of Labor, and the Pension Benefit Guaranty Corporation are providing additional disaster relief pertaining to the minimum funding standards of certain employee benefit plans. Notice 2005-60 superseded.
Notice 2005-82(HTML)	IRB #2005-47(HTML)	November 14, 2005
Section 7508A of the Code: In Notice 2005-82, the IRS under section 7508A of the Code extends the period for the government to take certain actions until February 28, 2005, with respect to certain taxpayers affected by Hurricane Rita. In response to Hurricane Rita, in News Release IR-2005-110 of September 26, 2005, the IRS granted relief for taxpayers affected by Hurricane Rita. News Release IR-2005-110 provided that all counties and parishes in Texas and Louisiana constitute a "covered disaster area" within the meaning of regulations section 301.7508A-1(d)(2). Further, News Release IR-2005-110 provided that taxpayers affected by the disaster will have until February 28, 2006, to file tax returns and submit payments, including, but not limited to, the October 17, 2005, deadline for individuals who received a second extension for filing their individual income tax returns. In addition, News Release IR-2005-110 provided affected taxpayers until February 28, 2006, to perform the acts listed in section 301.7508A-1(c)(1) and Rev. Proc. 2005-27, 2005-20 I.R.B. 1050.
Notice 2005-80(HTML)	IRB #2005-46(HTML)	November 21, 2005
Section 7508A of the Code: This notice supplements Notice 2005-66, 2005-40 I.R.B. 620, which postponed until January 3, 2006, deadlines for the IRS to perform certain acts under section 7508A of the Code with respect to certain taxpayers affected by Hurricane Katrina. This notice (1) expands the definition of "covered disaster area" to include additional counties and parishes that the Federal Emergency Management Agency (FEMA) determined were eligible for federal assistance after the IRS issued Notice 2005-66; (2) extends the deadlines for the IRS to perform certain acts to February 28, 2006, to match the deadlines for affected taxpayers to file, pay, and perform certain acts; (3) expands the definition of affected taxpayer to match the definition of affected taxpayers in Notice 2005-73, 2005-42 I.R.B. 723; and (4) grants the IRS a postponement of time to perform an act not previously identified in Notice 2005-66 - issuing a Notice of Final Partnership Administrative Adjustment (FPAA) under section 6223. Notice 2005-66 supplemented.
Notice 2005-78(HTML)	IRB #2005-46(HTML)	November 14, 2005
Section 139 of the Code: South Asia earthquake; designation as a qualified disaster. The South Asia earthquake that struck Pakistan, India, and Afghanistan on October 8, 2005, is designated a qualified disaster for purposes of section 139 of the Code.
Notice 2005-73(HTML)	IRB #2005-42(HTML)	October 17, 2005
Sections 6081, 6161, 6656, and 7508A of the Code: This notice summarizes and clarifies the relief previously granted under sections 6081, 6161, 6656, and 7508A of the Code with respect to taxpayers affected by Hurricane Katrina. By news releases issued on August 30, 2005, September 2, 2005, September 8, 2005, and September 14, 2005, the IRS granted relief from filing and payment deadlines, and granted relief from the acts listed in regulations section 301.7508A-1(c)(1) and Rev. Proc. 2005-27, 2005-20 I.R.B. 1050. See IR-2005-84, IR-2005-91, IR-2005-96, and IR-2005-103. The news releases provided that taxpayers affected by the disaster will have until January 3, 2006, to file certain tax returns and submit payments. In addition, the news releases announced that the IRS will abate interest and any late filing or late payment penalties that otherwise would apply. This relief includes the September 15, 2005, due date for estimated taxes and for calendar-year corporate returns with automatic extensions. This notice summarizes the relief previously granted in the news releases.
Notice 2005-69(HTML)	IRB #2005-40(HTML)	October 3, 2005
Section 42 of the Code: The Service is suspending certain requirements under section 42 of the Code for low-income housing credit projects in the United States as a result of the devastation caused by Hurricane Katrina.
Notice 2005-68(HTML)	IRB #2005-40(HTML)	October 3, 2005
Section 170(c) of the Code: Leave-based donation programs. This notice provides guidance to employers and employees regarding employer sponsored leave-based donation programs under which employees elect to forgo vacation, sick, or personal leave in exchange for cash payments the employer makes to organizations described in section 170(c) of the Code for the relief of victims of Hurricane Katrina.
Notice 2005-66(HTML)	IRB #2005-40(HTML)	October 3, 2005
Section 7508A of the Code: This notice postpones the deadlines for certain acts under section 7508A of the Code performed by the IRS with respect to certain taxpayers affected by Hurricane Katrina.
Notice 2005-65(HTML)	IRB #2005-39(HTML)	September 26, 2005
Section 7701(b)(7) of the Code: The Department of Homeland Security issued a temporary waiver of the Jones Act as a result of Hurricane Katrina. The waiver permits foreign corporations to operate ships in the U.S. domestic trade to transport petroleum and refined petroleum products between U.S. ports for a limited period. The notice provides that the IRS will not challenge certain positions taken by foreign corporations operating ships pursuant to the waiver and by ships� nonresident alien crewmembers.
Notice 2005-60(HTML)	IRB #2005-39(HTML)	September 26, 2005
Section 412(a) of the Code: Minimum funding standards; disaster relief. The Internal Revenue Service, the Employee Benefits Security Administration of the Department of Labor, and the Pension Benefit Guaranty Corporation are providing relief in connection with certain employee benefit plans because of damage in Louisiana, Mississippi, and Alabama caused by Hurricane Katrina. The relief provided by this notice is in addition to the relief already provided by the Service to victims of Hurricane Katrina.
Notice 2005-23(PDF, 75K)	IRB #2005-11(HTML)	March 14, 2005
Section 139 of the Code: This notice designates the Indian Ocean tsunamis occurring on December 26, 2004, as a qualified disaster for purposes of section 139 of the Code, and describes the affected areas.
Notice 2005-3(PDF, 54K)	IRB #2005-5(HTML)	January 31, 2005
Sections 7508 and 7508A of the Code: Presidentially declared disasters. This notice advises taxpayers that Rev. Proc. 2004-13, 2004-4 I.R.B. 335, will be modified retroactively to provide additional tax relief to taxpayers (transferors) involved in section 1031 like-kind exchange transactions affected by a Presidentially declared disaster (including Hurricanes Charley, Frances, Ivan, and Jeanne, and Tropical Storm Bonnie), terroristic or military action, or service in a combat zone or contingency operation. Rev. Proc. 2004-13 modified.

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