# Extension of Certain Time Frames for Employee Benefit Plans Affected by Hurricane Katrina
> **IRS** · Extension of time frames. · Published 2005-09-21 · 70 FR 55500
## Document
- **Document number:** 05-18901
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 55500
- **CFR reference:** 26 CFR 54
- **Publication date:** 2005-09-21
## Abstract

This document announces the extension of certain time frames under the Employee Retirement Income Security Act and Internal Revenue Code for group health plans, disability and other welfare plans, pension plans, participants and beneficiaries of these plans, and group health insurance issuers directly affected by Hurricane Katrina.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/09/21/05-18901/extension-of-certain-time-frames-for-employee-benefit-plans-affected-by-hurricane-katrina)
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