EMPLOYEE PLANS

Rev. Rul. 2002–63, page 803. Covered compensation tables; 2003. Covered compensation tables under section 401 of the Code for the year 2003 are provided for use in determining contributions to defined benefit plans and permitted disparity.

Rev. Rul. 2002–73, page 805. Deductibility; timing. This ruling modifies Rev. Rul. 2002–46 to provide that the scope limitations imposed by Rev. Proc. 2002–9 (providing for automatic consent to change a method of accounting) are waived for taxpayers who wish to change their method of accounting to comply with the holding of Rev. Rul. 2002–46. This applies only for the taxpayers’ first taxable year ending on or after October 16, 2002, effective on that date. Rev. Rul. 2002–46 modified. Rev. Proc. 2002–9 modified and amplified.

Finding Lists begin on page ii. (Continued on the next page)

Notice 2002–71, page 830. Retirement plans; year 2003 section 415(d) limitations. This notice sets forth certain cost-of-living adjustments effective January 1, 2003, applicable to the dollar limits on benefits under qualified defined benefit pension plans and to other provisions affecting (1) certain plans of deferred compensation and (2) “control employees.”