2004
- IRS Notice 2004-2 (January 12, 2004)
- Labor Department Field Assistance Bulletin 2004-1 (April 7, 2004)
- IRS Rev. Rul. 2004-38 (April 12, 2004)
- IRS Notice 2004-23 (April 12, 2004)
- IRS Notice 2004-25 (April 12, 2004)
- IRS Rev. Proc. 2004-22 (April 12, 2004)
- IRS Rev. Rul. 2004-45 (June 1, 2004)
- IRS Notice 2004-43 (July 6, 2004)
- IRS Notice 2004-50 (August 16, 2004)
- IRS Rev. Proc. 2004-71 (December 13, 2004)
2005
- IRS Notice 2005-8 (January 24, 2005)
- IRS Notice 2005-83 (December 5, 2005)
- IRS Rev. Rul. 2005-25 (May 2, 2005)
- IRS Rev. Proc. 2004-70 (November 21, 2005)
2006
- IRS Final Regulations, July 31, 2006 Federal Register, Vol. 71, No. 146, p. 43056-43067
- Labor Department Field Assistance Bulletin 2006-2 (October 27, 2006)
- IRS Rev. Proc. 2006-53 (November 27, 2006)
2007
- IRS Notice 2007-22 (March 5, 2007)
- IRS Rev. Proc. 2007-36 (May 29, 2007)
2008
- IRS Notice 2008-1 (January 14, 2008)
- IRS Final Regulations, April 17, 2008 Federal Register, Vol. 73, No. 75, p. 20794-20797
- IRS Rev. Proc. 2008-29 (June 2, 2008)
- IRS Notice 2008-51 (June 23, 2008)
- IRS Notice 2008-52 (June 23, 2008)
- IRS Proposed Regulations, July 16, 2008 Federal Register, Vol. 73, No. 137, p. 40793-40799
- IRS Notice 2008-59 (July 21, 2008)
2009
- IRS Rev. Proc. 2009-29 (June 1, 2009)
IRS Final Regulations, September 8, 2009 Federal Register, Vol. 74, No. 172, p. 45994-46000
2010
