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Introduction

SECTION 3. EXTENSION OF TIME TO AMEND DEFINED CONTRIBUTION PLANS FOR FINAL AND

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

TEMPORARY REGULATIONS UNDER § 401(A)(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 579

SECTION 4. EXTENSION OF TIME TO FILE DETERMINATION LETTER APPLICATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 580

SECTION 5. PLANS THAT ARE AMENDED WITHIN THE GUST REMEDIAL AMENDMENT PERIOD . . . . . . . . . . . . . . . . . . . . . 580

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