Final “deemed IRA regulations” have been issued by Treasury and the IRS. Access them here along with new proposed regulations facilitating deemed IRA establishment by state and local governmental employers. The final regulations reportedly remove some of the administrative burden associated with the establishment of deemed IRAs such as the requirement that deemed IRAs must be maintained in a separate trust from other retirement plan assets.
Also, Revenue Ruling 2004-87 has been issued providing guidelines for application of the golden parachute rules in bankruptcy reorganizations.
Finally, new applicable federal rates for August are here (via Benefitslink.com).