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Introduction

SECTION 6. STREAMLINED

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

COMPLIANCE REQUIREMENTS FOR PLANS THAT ARE NOT AMENDED WITHIN THE GUST REMEDIAL AMENDMENT PERIOD

.01 A plan satisfies the streamlined compliance requirements of this section 6

September 22, 2003 580 2003-38 I.R.B.

to the 91 st day following issuance of the letter.

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▸Contents — Internal Revenue Bulletin 2003-38

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