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EMPLOYEE PLANS

Internal Revenue Bulletin 2001-25 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2001–37, page 1340. Definition of compensation; qualified transportation fringe benefits. This notice provides guidance to sponsors of qualified plans and tax-sheltered annuity plans concerning changes made to the definition of compensation by the Community Renewal Tax Relief Act of 2000. These changes generally expand the definition of compensation to reflect elective salary reductions for qualified transportation fringe benefits.

Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 2001-25

Internal Revenue Bulletin 2001-25

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