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Internal Revenue Bulletin:  2003-40 

October 6, 2003 


Table of Contents

T.D. 9079 T.D. 9079

Final regulations under section 419A of the Code provide guidance regarding whether a welfare benefit fund is part of a ten-or-more employer plan described in section 419A(f)(6).

Announcement 2003-54 Announcement 2003-54

Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonbank custodians within the meaning of section 1.408-2(e) of the regulations. In addition, the announcement contains instructions on how errors in the list may be corrected.

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