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Bulletin No. 2003–5 February 3, 2003

EMPLOYEE PLANS

Internal Revenue Bulletin 2003-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2003–10, page 369. Definition of early retirement benefits and retirement- type subsidies. The IRS and the Treasury intend to propose regulations and are requesting comments regarding benefits that are treated as early retirement benefits or retirement-type subsidies for purposes of section 411(d)(6)(B) of the Code, including guidance on the extent to which payments that are contingent on the occurrence of an unpredictable event are protected under section 411(d)(6)(B). Notice 2002–46 modified.

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▸Contents — Internal Revenue Bulletin 2003-5
Internal Revenue Bulletin 2003-5

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