Table of Contents

• Notice 2003-66
  • “Old-Law” Contribution and Benefit Base
    • General
  • Domestic Employee Coverage Threshold
    • General
    • Computation
    • Domestic Employee Coverage Threshold Amount
• Rev. Proc. 2003-84
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SUMMARY OF MAJOR CHANGES
  • SECTION 4. SCOPE
  • SECTION 5. MAKING THE MONTHLY CLOSING ELECTION
  • SECTION 6. MONTHLY CLOSING OF THE BOOKS
  • SECTION 7. TERMINATION OF MONTHLY CLOSING ELECTION AND RE-ELECTION AFTER TERMINATION
  • SECTION 8. REPORTING REQUIREMENTS
  • SECTION 9 EFFECTIVE DATE AND TRANSITION RULES
  • SECTION 10 EFFECT ON OTHER DOCUMENTS
  • SECTION 11 PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION