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Introduction

SECTION 3. EXTENSION OF

Internal Revenue Bulletin 2003-38 · 2026-10-03 edition · updated 2026-10-04 · United States

TIME TO AMEND DEFINED CONTRIBUTION PLANS FOR FINAL AND TEMPORARY REGULATIONS UNDER § 401(a)(9)

.01 The time by which defined contribution plans must be amended to comply with the final and temporary regulations under § 401(a)(9) is extended to the later of the last day of the first plan year beginning on or after January 1, 2003, or the end of the GUST remedial amendment period. This does not extend the December 31, 2003, deadline for sponsors of pre-approved plans to amend their defined contribution plans and, in the case of master and prototype plans, furnish copies of the

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▸Contents — Internal Revenue Bulletin 2003-38
Internal Revenue Bulletin 2003-38

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