Abbreviations›Rev. Rul. 2003-102, 2003-38 I.R.B. 559
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2003-43 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.401(k)–0, –1, revised; 1.401(k)–2 through –6, added; 1.401(m)–0 through –2, revised; 1.401(m)–3 through –5, added; retirement plans; cash or deferred arrangements under section 401(k) and matching contributions or employee contributions under section 401(m) (REG–108639–99) 35, 431 26 CFR 1.409(p)–1, added; prohibited allocations of securities in an S corporation (REG–129709–03) 35, 506 26 CFR 1.411(d)–4, amended; elimination of forms of distribution in defined contribution plans (REG–112039–03) 35, 504 Qualified retirement plans:
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