EMPLOYEE PLANS — Internal Revenue Bulletin 2003-2

REG–209500–86; REG–164464–02, page 262. Proposed regulations under sections 401 and 411 of the Code provide rules regarding the requirements that accruals or allocations under certain retirement plans not cease or be reduced because of the attainment of any age. In addition to providing generally applicable rules, the proposed regulations would provide special rules for cash balance plans, and would provide rules for the application of certain nondiscrimination requirements to cash balance plans. A public hearing is scheduled for April 10, 2003.

Notice 2003–2, page 257. Required minimum distributions; section 1.401(a)(9)–6T of the regulations. This notice identifies issues and invites comments under section 1.401(a)(9)–6T of the temporary regulations where the Service and Treasury anticipate issuing regulations that will provide further guidance on the minimum distribution requirements of section 401(a)(9) of the Code.

Notice 2003–3, page 258. This notice provides additional guidance on the methods of reporting required minimum distributions under section 408 of the Code. Notice 2002–27 clarified.

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Actions Relating to Court Decisions is on the page following the Introduction. Finding List begins on page ii.

Rev. Proc. 2003–10, page 259. Minimum distributions; regulations; delayed amendment date for defined benefit plans. This procedure postpones until the end of the EGTRRA remedial amendment period the time by which qualified defined benefit plans must be amended to comply with final and temporary regulations under section 401(a)(9) of the Code, relating to required minimum distributions. Rev. Proc. 2002–29 modified.

Announcement 2003–1, page 281. Mandatory technical advice cases; proposed cash bal- ance regulations; age discrimination. This announcement states that the Service will not resolve pending mandatory technical advice cases involving cash balance conversion plans until regulations that address age discrimination issues are finalized.

January 13, 2003 2003–2 I.R.B.