EMPLOYEE PLANS
Internal Revenue Bulletin 2002-31 · 2026-10-03 edition · updated 2026-10-04 · United States
Defined benefit plans, elimination of
optional forms of benefit (Notice 46) 28, 96 Employee Plans Compliance Resolution
System (EPCRS) update (RP 47) 29, 133 Full funding limitations:
Weighted average interest rate for:
July 2002 (Notice 49) 29, 130 Health reimbursement arrangements
(HRAs) (RR 41) 28, 75 ; (Notice 45) 28, 93 Qualified retirement plans:
Deductions:
Contributions (Notice 48) 29, 130 Timing (RR 46) 29, 117 Defined benefit plan, phased retire ment (Notice 43) 27, 38 Money purchase pension plan, partial
termination (RR 42) 28, 76 Restorative payments (RR 45) 29, 116
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