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PART II. INTERESTED PARTY NOTICE AND COMMENT

Internal Revenue Bulletin 2003-1 · 2026-10-03 edition · updated 2026-10-04 · United States

SECTION 17. WHAT RIGHTS TO NOTICE AND COMMENT DO INTERESTED PARTIES HAVE? .................. 219 .01 Rights of interested parties ................................................................................................................................................... 219 .02 Comments by interested parties............................................................................................................................................ 219 .03 Requests for DOL to submit comments............................................................................................................................... 220 .04 Right to comment if DOL declines to comment ................................................................................................................. 221 .05 Confidentiality of comments................................................................................................................................................. 221 .06 Availability of comments ...................................................................................................................................................... 221 .07 When comments are deemed made...................................................................................................................................... 221

SECTION 18. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PARTIES? ...................... 221 .01 Notice to interested parties ................................................................................................................................................... 221

2003–1 I.R.B. 193 January 6, 2003

.02 Time when notice must be given ......................................................................................................................................... 221 .03 Content of notice................................................................................................................................................................... 222 .04 Procedures for making information available to interested parties..................................................................................... 222 .05 Information to be available to interested parties ................................................................................................................. 223 .06 Special rules if there are less than 26 participants .............................................................................................................. 223 .07 Information described in § 6104(a)(1)(D) should not be included..................................................................................... 223 .08 Availability of additional information to interested parties................................................................................................. 223 .09 Availability of notice to interested parties............................................................................................................................ 223

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