Abbreviations›Rev. Rul. 2003-102, 2003-38 I.R.B. 559
EMPLOYEE PLANS
Internal Revenue Bulletin 2003-40 · 2026-10-03 edition · updated 2026-10-04 · United States
Catch-up contributions for individuals age
50 or older (TD 9072) 37, 527 Compensation deferred under eligible
section 457 plans (TD 9075) 39, 608 Defined contribution plans, minimum vesting standards (REG–112039–03) 35, 504 ESOPs, prohibited allocations of securi ties in an S corporation (TD 9081) 35, 420 ; (REG–129709–03) 35, 506 Excise tax:
Reversion (RR 85) 32, 291 Statute of limitations (RR 88) 32, 292 Full funding limitations, weighted aver age interest rate for:
July 2003 (Notice 48) 30, 133 August 2003 (Notice 58) 35, 429 September 2003 (Notice 63) 38, 577 Group health plan, COBRA, small em ployer plan exception (RR 70) 27, 3 Minimum funding, entry age normal (RR
- 30, 128 Mortality tables, comments (Notice 62)
38, 576 Nonbank trustees and nonbank custodi ans, approval list (Ann 54) 40, 761 Proposed Regulations:
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