Does anyone know if the proposed regs on deemed IRAs issued 5/20/2003 are the latest guidance we have?

Have these regs since been finalized or is it too soon for final regs?

I do see Rev. Proc. 2003-13 that provides a sample plan amendment, but I mostly wanted to check if the proposed regs have been finalized.

Nothing of much consequence. The only two actions are:
1. Rev Proc 2003-44 , 2003-25 IRB; IR 2003-74, which said that submissions of deemed IRA questions would be accepted through EPCRS on a provisional basis.
2. IRS listed the issuance of final regs under Code Sec. 408(q) on deemed IRAs as an item in its 2003/2004 Priority Guidance Plan (Notice 2003-26, 7/2003)

Theresa Lynn

Thanks Theresa !