Internal Revenue Bulletin:  2003-30 

July 28, 2003 


Table of Contents

Rev. Rul. 2003-83 Rev. Rul. 2003-83

Minimum funding; entry age normal; reasonableness. This ruling addresses two situations where the aggregate entry age normal method of funding is not a reasonable funding method within the meaning of section 412(c)(3) of the Code and section 1.412(c)(3)-1 of the regulations.

Notice 2003-48 Notice 2003-48

Weighted average interest rate update. The weighted average interest rate for July 2003 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.

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