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Rev. Proc. 2002-73 in Hypertext Format
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Nov. 19, 2002
The revenue procedure extends the time for amending pre-approved plans to comply with GUST; amending plans to comply with Rev. Rul. 2001-62, 2001-2 C.B. 632 (regarding changes to the mortality tables under § 417(e) and Rev. Rul. 2002-27, 2002-20 I.R.B. 925 (regarding the incorporation of deemed § 125 compensation in a plan's § 415(c)(3) definition of compensation); and amending plans to comply with § 314(e) of the Community Renewal Tax Relief Act of 2000 ('CRA') to at least September 30, 2003.

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