EMPLOYEE PLANS

Notice 2003–7, page 310. Weighted average interest rate update. The weighted average interest rate for January 2003 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.

Rev. Proc. 2003–13, page 317. Deemed IRAs; section 602 of EGTRRA. This procedure describes the application of section 408(q) of the Code for deemed IRAs as added by section 602 of the Economic Growth and Tax Relief Reconciliation Act for plan years after December 31, 2002.

Rev. Proc. 2003–16, page 359. Section 644 of EGTRRA; 60-day rollover requirement; waiver. This document describes a procedure for obtaining a waiver of the 60-day rollover requirement under sections 402(c)(3) and 408(d)(3) of the Code for distributions after December 31, 2001.