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IRS Publishes Quarterly Update to 2002-2003 Priority Guidance Plan (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 27, 2003
18 pages. Additional benefits-related projects include a revenue ruling under section 411 on taking frozen accruals into account; a revenue ruling on the effect of EGTRRA on the elimination of optional forms of benefit in defined contribution plans; a revenue ruling under section 83 regarding payment for property with a note; guidance under section 419A(f)(5) on the definition of collectively bargained agreement; and a revenue ruling under section 4980B on COBRA small employer plan exception.
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