EMPLOYEE PLANS

Internal Revenue Bulletin 2003-40 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9079, page 729. Final regulations under section 419A of the Code provide guidance regarding whether a welfare benefit fund is part of a ten-or-more employer plan described in section 419A(f)(6).

Announcement 2003–54, page 761. Nonbank trustees; section 1.408–2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonbank custodians within the meaning of section 1.408–2(e) of the regulations. In addition, the announcement contains instructions on how errors in the list may be corrected.

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▸Contents — Internal Revenue Bulletin 2003-40

Internal Revenue Bulletin 2003-40

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