Bulletin No. 2003-30 July 28, 2003
Internal Revenue Bulletin 2003-30 · 2026-10-03 edition · updated 2026-10-04 · United States
of the deferred payment obligation will not result in a deferral of the recognition of income arising from the transfer.
EMPLOYEE PLANS
Rev. Rul. 2003–83, page 128. Minimum funding; entry age normal; reasonableness. This ruling addresses two situations where the aggregate entry age normal method of funding is not a reasonable funding method within the meaning of section 412(c)(3) of the Code and section 1.412(c)(3)–1 of the regulations.
Notice 2003–48, page 133. Weighted average interest rate update. The weighted average interest rate for July 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.
ADMINISTRATIVE
Rev. Proc. 2003–52, page 134. Magnetic media; electronic filing; 2003 form specifica- tions. Specifications are set forth for the magnetic or electronic filing of 2003 Forms 1098, 1099, 5498, and W–2G. Rev. Proc. 2002–34 superseded.
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