Abbreviations›Rev. Rul. 2003-102, 2003-38 I.R.B. 559
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2003-47 · 2026-10-03 edition · updated 2026-10-04 · United States
Mortality tables, comments (Notice 62)
38, 576 Nonbank trustees and nonbank custodi ans, approval list (Ann 54) 40, 761 Proposed Regulations:
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:
Determination letter requests, mini mum distributions (RP 72) 38, 578 Special rules for written explanations
after annuity starting dates (TD 9076) 38, 562 Regulations:
26 CFR 1.402(g)–2, added; 1.414(v)–1, added; catch-up contributions for individuals age 50 or older (TD 9072) 37, 527 26 CFR 1.409(p)–1T, added; prohibited allocations of securities in an S corporation (TD 9081) 35, 420 26 CFR 1.417(e)–1, amended; 602.101, amended; special rules under section 417(a)(7) for written explanations provided by qualified retirement plans after annuity starting dates (TD 9076) 38, 562 26 CFR 1.419A(f)(6)–1, added; 602.101, amended; 10-or-more employer plans (TD 9079) 40, 729 26 CFR 1.475–1 through –4, revised; 1.475–5 through –12, added; 602.101, amended; compensation deferred under eligible deferred compensation plans (TD 9075) 39, 608 Retirement plans, cash or deferred ar rangements under section 401(k) and matching contributions or employee
2003-47 I.R.B. x November 24, 2003
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