There are no links to the official documents for the years 1989 through 1995. The information below can only be used as help for further research, as there is not enough information here to rely on for official guidance. For that you need to obtain a copy of the complete document.

INCOME TAX

Rev. Rul. 95-80
Accident and health insurance contracts. Under sections 807(d) and 816(e) of the Code, as added by section 211(a) of the Tax Reform Act of 1984, effective for taxable years beginning after December 31, 1983, the amount of the life insurance reserve for a guaranteed renewable accident and health contract is determined under a 2-year full preliminary term method. Rev. Rul. 71-367 obsoleted.

EMPLOYEE PLANS

Rev. Proc. 95-51
Minimum funding standards; change in funding method. This procedure provides approval to change the funding method used to determine the minimum funding standard for defined benefit plans for plan years beginning on or after January 1, 1995, to any one of the specific methods contained therein. However, taxpayers, plan administrators and enrolled actuaries are cautioned to see the conditions of section 3 and the restrictions of section 6.

Rev. Proc. 95-52
Closing agreement program for certain defined contribution plans; extension. The closing agreement program described in Rev. Proc. 92-16 and extended by Rev. Proc. 94-19 is being extended indefinitely. Rev. Proc. 95-52 contains a model closing agreement. Rev. Proc. 92-16 modified and superseded, Rev. Proc. 94-19 superseded, and Rev. Proc. 92-10 clarified.

EXEMPT ORGANIZATIONS

Notice 95-66
This notice provides relief from certain provisions of the Code for organizations giving emergency assistance to victims of Hurricane Opal. The relief is available to December 31, 1995, or later if an extension by the Service is determined to be necessary or appropriate. This notice also discusses deductibility of contributions to organizations for hurricane disaster relief, and explains how newly formed organizations may expedite consideration of their applications for recognition of exempt status.

Announcement 95-105
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.

ADMINISTRATIVE

Announcement 95-104
Because of pending legislation, taxpayers can use 1995 Forms W-4, W-4P, and W-4S until the 1996 forms are available. However, taxpayers must use the new 1996 Form W-5.

Announcement 95-106
T.D. 8600, 1995-33 I.R.B. 10, relating to the definition of an S corporation, is corrected.