EMPLOYEE PLANS

Rev. Rul. 2003–47, page 866. Length of service award plan. This ruling provides an example to eligible employers of a type of length-of-service award program (LOSAP) that would qualify as a valid LOSAP plan described in section 457(e)(11)(A)(ii) of the Code.

T.D. 9052, page 879. Final regulations provide guidance on the notification requirements under section 4980F of the Code and section 204(h) of the Employee Retirement Income Security Act of 1974 (ERISA).

Notice 2003–20, page 894. This notice describes the withholding and reporting requirements applicable to eligible deferred compensation plans described in section 457(b) of the Code for periods after December 31, 2001. Notice 2000–38 modified.