Bulletin No. 2002–33 August 19, 2002 EMPLOYEE PLANS

REG–124256–02, page 383. Proposed regulations under sections 408 and 408A of the Code provide a new method for determining the earnings allocable to IRA contributions that are returned or recharacterized before the applicable tax return due date.

Notice 2002–57, page 379. Weighted average interest rate update . The weighted average interest rate for August 2002 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.