EMPLOYEE PLANS

T.D. 9076, page 562. Final regulations under section 417(a)(7) of the Code relate to a special rule which permits the required written explanations of certain benefits to be provided by qualified retirement plans after the annuity starting date.

Notice 2003–62, page 576. Mortality tables; retirement plans. This notice seeks public comments with respect to the mortality tables in effect under section 412(l)(7)(C) of the Code and section 302(d)(7) of the Employee Retirement Income Security Act of 1974 (ERISA).

Notice 2003–63, page 577. Weighted average interest rate update. The weighted average interest rate for September 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.

Rev. Proc. 2003–72, page 578. EP determination letters; extension of application deadline for certain pre-approved plans. This procedure extends the deadline for filing EP determination letter requests for certain pre-approved qualified retirement plans. This procedure also extends the time for amending defined contribution plans to comply with regulations relating to required minimum distributions. Rev. Procs. 2000–20, 2002–29, and 2003–44 modified.

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