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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-4 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance for employers that want to amend their plans qualified under § 401(a) of the Internal Revenue Code to include “deemed IRAs” described in § 408(q). The revenue procedure also provides a sample plan amendment that may be used, in conjunction with IRA language, to amend a qualified plan to provide for deemed IRAs.

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▸Contents — Internal Revenue Bulletin 2003-4
Internal Revenue Bulletin 2003-4

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