Internal Revenue Bulletin:  2003-45 

November 10, 2003 

EMPLOYEE PLANS


Table of Contents

Notice 2003-73 Notice 2003-73

Retirement plans; year 2004 section 415(d) limitations. This notice sets forth certain cost-of-living adjustments effective January 1, 2004, applicable to the dollar limits on benefits under qualified defined benefit pension plans and to other provisions affecting (1) certain plans of deferred compensation and (2) “control employees.”


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