Internal Revenue Bulletin: 2003-38 |
September 22, 2003 |
Table of Contents
- Notice 2003-62
- Notice 2003-63
- Rev. Proc. 2003-72
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. EXTENSION OF TIME TO AMEND DEFINED CONTRIBUTION PLANS FOR FINAL AND TEMPORARY REGULATIONS UNDER § 401(a)(9)
- SECTION 4. EXTENSION OF TIME TO FILE DETERMINATION LETTER APPLICATIONS
- SECTION 5. PLANS THAT ARE AMENDED WITHIN THE GUST REMEDIAL AMENDMENT PERIOD
- SECTION 6. STREAMLINED COMPLIANCE REQUIREMENTS FOR PLANS THAT ARE NOT AMENDED WITHIN THE GUST REMEDIAL AMENDMENT PERIOD
- SECTION 7. EXAMPLES
- SECTION 8. EFFECT ON OTHER DOCUMENTS
- SECTION 9. EFFECTIVE DATE
- DRAFTING INFORMATION
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