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Guest jskiese
Posted

Could someone please direct me to the most recent guidance on the extension of time for amending DB plans for compliance with the required minimum distribution rules? I was not sure if Rev Proc 2003-10 was the most recent guidance.

Many thanks.

Posted

Neither this http://benefitslink.com/IRS/revproc2003-10.shtml

nor BNA have any indication this Rev. Proc. has been modified.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

Guest jskiese
Posted

Thank you very much.

Posted

RIA's Checkpoint provides the following citations for Rev Proc 2003-10:

Modifying earlier case: Rev Proc 2002-29, 2002-1 CB 1176,

Related case: Notice 2003-2

Cited favorably : Rev Proc 2003-6

Cited favorably : Rev Proc 2003-72

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