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IRS Employee Plans News, Special Edition, Summer 2003 (PDF)
Internal Revenue Service [IRS] 
[Guidance Overview] July 18, 2003
2 pages. Excerpt: It's the middle of summer and the weather isn't the only thing heating up. In the past few days, the IRS has issued proposed and final regulations on a number of topics. The new guidance provides rules on everything from 401(k) plans to retroactive annuity starting dates to welfare benefit funds. Below are capsule summaries of each of the new pieces of guidance. We follow this summary list with an article on the new 401(k) regs.
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