Bulletin No. 2003–21 May 27, 2003
EMPLOYEE PLANS
Internal Revenue Bulletin 2003-21 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9056, page 940. Final regulations under section 408 of the Code provide a new method to be used for calculating the net income attributable to an IRA contribution that is distributed as a returned contribution pursuant to section 408(d)(4) or recharacterized pursuant to section 408A(d)(6). These regulations will affect IRA owners and IRA trustees, custodians, and issuers.
Notice 2003–32, page 949. Weighted average interest rate update. The weighted average interest rate for May 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.
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