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Text of IRS First Quarterly Update to 2003-2004 Priority Guidance Plan (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 10, 2003
26 pages; 11/3/2003. Excerpt: Retirement Benefits ... 1. Guidance on phased retirement arrangements. 2. Guidance on distribution rules for rollover contributions. 3. Guidance updating Rev. Rul. 81-100. 4. Proposed regulations under section 401(a)(4) for cash balance plans. 5. Regulations under section 401(a)(9) on required minimum distributions.... [more.]
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