4 pages; IRS Notice 2003-2. Excerpt: [T]he regulations will contain a transition rule permitting plans to satisfy certain requirements set forth in proposed regulations under § 401(a)(9) issued prior to 2002 in lieu of complying with the requirements in ... the Temporary Income Tax Regulations.... [And it] is anticipated that the regulations will provide that governmental plans must comply ... as of a special effective date ... and will provide transitional relief ...