Table of Contents

• Notice 2003-62
  • • BACKGROUND
    • INDEPENDENT STUDIES OF MORTALITY OF INDIVIDUALS COVERED BY PENSION PLANS
    • REFLECTION OF MORTALITY TRENDS
    • OTHER FACTORS TO BE TAKEN INTO ACCOUNT
    • COMMENTS REQUESTED
  • DRAFTING INFORMATION
• Notice 2003-63
  • Drafting Information
• 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