Abbreviations›Rev. Rul. 2003-99, 2003-34 I.R.B. 388
EMPLOYEE PLANS
Internal Revenue Bulletin 2003-35 · 2026-10-03 edition · updated 2026-10-04 · United States
Defined contribution plans, minimum vesting standards (REG–112039–03) 35, 504 ESOPs, prohibited allocations of securi ties in an S corporation (TD 9081) 35, 420 ; (REG–129709–03) 35, 506 Excise tax:
Reversion (RR 85) 32, 291 Statute of limitations (RR 88) 32, 292 Full funding limitations, weighted aver age interest rate for:
July 2003 (Notice 48) 30, 133 August 2003 (Notice 58) 35, 429 Group health plan, COBRA, small em ployer plan exception (RR 70) 27, 3 Minimum funding, entry age normal (RR
- 30, 128 Proposed Regulations:
26 CFR 1.401(k)–0, –1, revised; 1.401(k)–2 through –6, added; 1.401(m)–0 through –2, revised; 1.401(m)–3 through –5, added; retirement plans; cash or deferred arrangements under section 401(k) and matching contributions or employee contributions under section 401(m) (REG–108639–99) 35, 431
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