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.

Neither this http://benefitslink.com/IRS/revproc2003-10.shtml
nor BNA have any indication this Rev. Proc. has been modified.

Thank you very much.

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