EMPLOYMENT TAX — Internal Revenue Bulletin 2003-1

efit (Notice 46) 28, 96 Employee Plans Compliance Resolution

System (EPCRS) update (RP 47) 29, 133 Full funding limitations, weighted aver

45, 805 Defined benefit plan, phased retire ment (Notice 43) 27, 38 Loans to participants or beneficiaries

under section 72(p) (TD 9021) 51, 973 Money purchase pension plan, partial

Deductions:

Contributions (Notice 48) 29, 130 Timing (RR 46) 29, 117 ; (RR 73)

Compromise of tax liabilities (TD 9007)

33, 349 Delinquent tax, levy on wages, salary,

and other income, exempt amount tables (Notice 78) 48 919 Effective date of Rev. Proc. 2002–41

(Notice 55) 36, 481 FICA tax assessments (CD 2076) 47, 875 Form W–2, Code V, separate reporting of

nonstatutory stock option income (Ann 108) 49, 952

age interest rate for:

July 2002 (Notice 49) 29, 130 August 2002 (Notice 57) 33, 379 September 2002 (Notice 61) 38, 563 October 2002 (Notice 68) 43, 730 November 2002 (Notice 74) 47, 884 December 2002 (Notice 80) 51, 980

termination (RR 42) 28, 76

2003–1 I.R.B. vii January 6, 2003