Internal Revenue Bulletin:  2003-37 

September 15, 2003 

EMPLOYEE PLANS


Table of Contents

T.D. 9072 T.D. 9072

Final regulations under section 414(v) of the Code provide guidance on the requirements for retirement plans providing for catch-up contributions to individuals age 50 or older. These final regulations will affect section 401(k) plans, section 408(p) SIMPLE IRA plans, section 408(k) simplified employee pensions, section 403(b) tax sheltered annuity contracts, section 457 eligible governmental plans, and participants eligible to make elective deferrals under these plans or contracts.


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