PART VII. EFFECT ON OTHER DOCUMENTS; EFFECTIVE DATE; PAPERWORK REDUCTION ACT
SECTION 15. EFFECT ON OTHER DOCUMENTS
Internal Revenue Bulletin 2003-25 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Revenue procedure 2002–47 modified and superseded ................................................................................ 1071
SECTION 16. EFFECTIVE DATE. ................................................................................................................................... 1071
SECTION 17. PAPERWORK REDUCTION ACT............................................................................................................ 1071
DRAFTING INFORMATION
APPENDIX A: OPERATIONAL FAILURES AND CORRECTION METHODS
.01 General rule ................................................................................................................................................. 1072 .02 Failure to properly provide the minimum top-heavy benefit under § 416 to non-key employees ............ 1072 .03 Failure to satisfy the ADP test set forth in § 401(k)(3), the ACP test set forth in § 401(m)(2), or the multiple use test of § 401(m)(9) ................................................................................. 1072 .04 Failure to distribute elective deferrals in excess of the § 402(g) limit (in contravention of § 401(a)(30)) .............................................................................................................. 1072 .05 Exclusion of an eligible employee from all contributions or accruals under the plan for one or more plan years ......................................................................................................................... 1072 .06 Failure to timely pay the minimum distribution required under § 401(a)(9) . .......................................... 1072 .07 Failure to obtain participant and/or spousal consent for a distribution subject to the participant and spousal consent rules under §§ 401(a)(11), 411(a)(11), and 417 . ....................... 1072 .08 Failure to satisfy the § 415 limits in a defined contribution plan . ........................................................... 1073
June 23, 2003 1053 2003–25 I.R.B.
APPENDIX B: CORRECTION METHODS AND EXAMPLES; EARNINGS ADJUSTMENT METHODS AND EXAMPLES
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