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EMPLOYEE PLANS

Internal Revenue Bulletin 2003-35 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9081, page 420. REG–129709–03, page 506. Temporary and proposed regulations under section 409(p) of the Code provide guidance concerning the requirements for employee stock ownership plans (ESOPs) holding stock of Subchapter S corporations. A public hearing on the proposed regulations is scheduled for November 20, 2003.

REG–108639–99, page 431. Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred arrangements and providing for matching contributions or employee after-tax contributions. These regulations affect certain plans or contracts

Finding Lists begin on page ii. Index for July through August begins on page viii.

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▸Contents — Internal Revenue Bulletin 2003-35
Internal Revenue Bulletin 2003-35

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