SECTION 3. EFFECT OF EPCRS; RELIANCE

Internal Revenue Bulletin 2003-25 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Effect of EPCRS on Qualified Plans . ......................................................................................................... 1055 .02 Effect of EPCRS on 403(b) Plans ............................................................................................................... 1056 .03 Effect of EPCRS on SEPs and SIMPLE IRA Plans ................................................................................... 1056 .04 Compliance Statement ................................................................................................................................. 1056 .05 Other taxes and penalties ............................................................................................................................ 1056 .06 Reliance ........................................................................................................................................................ 1056

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▸Contents — Internal Revenue Bulletin 2003-25

Internal Revenue Bulletin 2003-25

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