Internal Revenue Bulletins  

2003 Announcements

An "Announcement" is a public pronouncement that has only immediate or short-term value. For example, "Announcements" can be used to summarize the law or regulations without making any substantive interpretation; to state what regulations will say when they are certain to be published in the immediate future; or to notify taxpayers of the existence of an election, or an approaching deadline for making an election. Because they have only immediate or short-term value, they are not published in the Cumulative Bulletins, but are published in the weekly Bulletins.

Announcements are in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.

Announcements Bulletin Date of IRB
Announcement 2003-89(PDF, 49K) IRB #2003-52(HTML) Dec. 29, 2003
A list is provided of organizations now classified as private foundations.
Announcement 2003-87(PDF, 40K) IRB #2003-51(HTML) Dec. 22, 2003
This document contains corrections to proposed regulations (REG�106486�98, 2003�42 I.R.B. 853) under section 1275 of the Code that provide for the treatment of contingent payment debt instruments for which one or more payments are denominated in, or determined by reference to, a currency other than the taxpayer's functional currency.
Announcement 2003-86(PDF, 40K) IRB #2003-51(HTML) Dec. 22, 2003
This document contains corrections to temporary regulations (T.D. 9090, 2003�43 I.R.B. 891) under section 448(d)(5) of the Code that provide guidance regarding the use of a nonaccrual experience method by taxpayers using an accrual method of accounting and performing services.
Announcement 2003-85(PDF, 39K) IRB #2003-51(HTML) Dec. 22, 2003
This document contains corrections to proposed regulations (REG�128203�02, 2003�41 I.R.B. 828) under section 460 of the Code that provide guidance regarding the income tax consequences of certain partnership transactions involving contracts accounted for under a long term contract method of accounting.
Announcement 2003-84(PDF, 68K) IRB #2003-51(HTML) Dec. 22, 2003
A list is provided of organizations now classified as private foundations.
Announcement 2003-82(PDF, 27K) IRB #2003-50(HTML) Dec. 15, 2003
Code Red Cross Training of San Ramon, CA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.
Announcement 2003-81(PDF, 42K) IRB #2003-50(HTML) Dec. 15, 2003
This document contains corrections to final regulations (T.D. 9078, 2003-39 I.R.B. 630) under section 1361 of the Code relating to a qualified subchapter S trust election for testamentary trust.
Announcement 2003-80(PDF, 43K) IRB #2003-50(HTML) Dec. 15, 2003
This document contains corrections to proposed regulations (REG-133791-02, 2003-35 I.R.B. 493) under section 41 of the Code relating to the computation and allocation of the credit for increasing research activities for members of a controlled group of corporations or a group of trades or businesses under common control.
Announcement 2003-79(PDF, 51K) IRB #2003-50(HTML) Dec. 15, 2003
This announcement withdraws proposed regulations (REG-209817-96, 1997-1 C.B. 754) concerning the treatment of obligation-shifting transactions. REG-209817-96 withdrawn.
Announcement 2003-78(PDF, 47K) IRB #2003-48(HTML) Dec. 1, 2003
This announcement contains a withdrawal of proposed regulation section 301.7701-3(h), which provided a rule that would have operated to change the classification of a foreign disregarded entity if a so-called "extraordinary transaction" occurred one day before or within one year after the election to treat the entity as disregarded. REG-110385-99 partially withdrawn.
Announcement 2003-77(PDF, 63K) IRB #2003-49(HTML) Dec. 8, 2003
A list is provided of organizations now classified as private foundations.
Announcement 2003-76(PDF, 27K) IRB #2003-48(HTML) Dec. 1, 2003
Zaire Unlimited of Calumet Park, IL, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.
Announcement 2003-75(PDF, 49K) IRB #2003-49(HTML) Dec. 8, 2003
This document provides updated requirements relating to the composite substitute statement procedures, outlined in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G and 1042-S. These procedures have been revised to allow composite substitute statements to be furnished for Form 1099-DIV and Form 1099-MISC reporting substitute payments in lieu of dividends. All other rules and specifications for preparing substitute forms remain the same. Rev. Proc. 2003-28, 2003-16 I.R.B. 759, modified in part.
Announcement 2003-74(PDF, 42K) IRB #2003-48(HTML) Dec. 1, 2003
This announcement is a public notice of the suspension of the federal tax exemption under section 501(p) of the Code of certain organizations that have been designated as supporting or engaging in terrorist activity or supporting terrorism. Contributions made to these organizations during the period that the organization's tax-exempt status is suspended are not deductible for federal tax purposes.
Announcement 2003-73 (PDF, 78K) IRB #2003-47(HTML) Nov. 24, 2003
This announcement solicits applications from potential partners to participate in the 2004 IRS Individual e-file Partnership Program. The partnership opportunities are a result of RRA 98, which requires the IRS to receive 80 percent of all returns electronically by 2007. RRA 98 authorized the IRS Commissioner to promote the benefits of and encourage the use of e-file services through partnerships with various entities that offer low cost tax preparation and electronic filing of income tax returns for qualified taxpayers. Those applicants that are accepted as partners will have a link(s) and description(s) of their services placed on the IRS website at www.irs.gov (IRS e-file Partners Page).
Announcement 2003-72 (PDF, 64K) IRB #2003-47(HTML) Nov. 24, 2003
A list is provided of organizations now classified as private foundations.
Announcement 2003-70(PDF, 32K) IRB #2003-46(HTML) Nov. 17, 2003
The Internal Revenue Service announces that it will resume ruling on the issue of significant chemical change for synthetic fuels for purposes of section 29 of the Code.
Announcement 2003-69(PDF, 68K) IRB #2003-46(HTML) Nov. 17, 2003
A list is provided of organizations now classified as private foundations.
Announcement 2003-68(PDF, 36K) IRB #2003-45(HTML) Nov. 10, 2003
This announcement delays the implementation of rolling renewals applicable to enrolled agents, whose social security numbers end with 0, 1, 2, or 3, under section 10.6(d)(1) of the Regulations Governing Practice Before the Internal Revenue Service, Treasury Department Circular No. 230, 31 CFR part 10.
Announcement 2003-67(PDF, 19K) IRB #2003-44(HTML) Nov. 3, 2003
Julie Renee Phelan Foundation, formerly Assured Nonprofit Services, Inc., of Sumner, WA, and Philanthropic Charities, Inc., of Castro Valley, CA, no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
Announcement 2003-66(PDF, 36K) IRB #2003-45(HTML) Nov. 10, 2003
The Sixteenth Annual Institute on Current Issues in International Taxation jointly sponsored by the Internal Revenue Service and the George Washington University Law School, will be held on December 11 and 12, 2003, at the J. W. Marriott Hotel in Washington, DC.
Announcement 2003-64(PDF, 19K) IRB #2003-43(HTML) Oct. 27, 2003
Steve Brashen Foundation of Bellevue, WA, Clove Hitch Foundation, Inc., of Pompano Beach, FL, and Spring Assistance for Educators of Houston, TX, no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
Announcement 2003-63(PDF, 49K) IRB #2003-45(HTML) Nov. 10, 2003
Dutch agreement on MAP Administrative Arrangements. A copy of the news release issued by the Director, International (U.S. Competent Authority), on October 7, 2003 (IR�2003�116), is set forth.
Announcement 2003-62(PDF, 127K) IRB #2003-41(HTML) Oct. 14, 2003
This announcement provides the rates for various types of income under new tax conventions. The United States recently exchanged instruments of ratification for a new income tax treaty with the United Kingdom and new protocols for the income tax treaties with Australia and Mexico.
Announcement 2003-61(PDF, 16K) IRB #2003-42(HTML) Oct. 20, 2003
This announcement clarifies certain changes to the September 2003 revision of Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W�2G Electronically or Magnetically.
Announcement 2003-60(PDF, 46K) IRB #2003-45(HTML) Nov. 10, 2003
This document contains corrections to final regulations (T.D. 9083, 2003-40 I.R.B. 700) that relate to the treatment of golden parachute payments under section 280G of the Code.
Announcement 2003-59(PDF, 37K) IRB #2003-40(HTML) Oct. 6, 2003
This announcement contains the text of a competent authority agreement with the Swiss government that provides guidance on the application of the Limitation on Benefits (LOB) article of the income tax treaty and accompanying revised Memorandum of Understanding (MOU) between the United States and the Swiss Confederation. The agreement sets forth the categories of U.S. residents that will be taken into account for purposes of the derivative benefits ownership tests of the revised MOU.
Announcement 2003-58(PDF, 33K) IRB #2003-40(HTML) Oct. 6, 2003
Austria agreement on deferred payments. A copy of the news release issued by the Director, International (U.S. Competent Authority) on August 27, 2003, is set forth.
Announcement 2003-57(PDF, 65K) IRB #2003-37(HTML) Sept. 15, 2003
A list is provided of organizations now classified as private foundations.
Announcement 2003-56(PDF, 64K) IRB #2003-39(HTML) Sept. 29, 2003
This announcement provides information regarding changes to the reporting for certain 2002 forms affected by the decrease in the capital gains tax rates. Partnerships, S corporations, estates, individuals, real estate investment trusts, and mutual funds and other regulated investment companies with a fiscal year beginning in 2002 and ending after May 5, 2003, must reflect the changes required by this announcement in their reporting for the tax year.
Announcement 2003-55(PDF, 740K) IRB #2003-38(HTML) Sept. 22, 2003
This document provides updated requirements for the private printing of Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, and Form 1099-DIV, Dividends and Distributions. The rules and specifications for preparing other forms discussed in Rev. Proc. 2003-28, 2003-16 I.R.B. 759, remain the same.
Announcement 2003-54(PDF, 102K) IRB #2003-40(HTML) Oct. 6, 2003
Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonbank custodians within the meaning of section 1.408-2(e) of the regulations. In addition, the announcement contains instructions on how errors in the list may be corrected.
Announcement 2003-52(PDF, 30K) IRB #2003-32(HTML) Aug. 11, 2003
Hispanic Association of Lucent Technologies Employees, Inc., of Naperville, IL, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.
Announcement 2003-51(PDF, 55K) IRB #2003-37(HTML) Sept. 15, 2003
Publication 971, Innocent Spouse Relief (And Separation of Liability and Equitable Relief) revised July 2003, is now available from the Internal Revenue Service. It replaces the June 2002 revision.
Announcement 2003-49(PDF, 47K) IRB #2003-32(HTML) Aug. 11, 2003
Annual accounting periods; approval. This announcement discusses some of the changes that the Service and Treasury Department have made in finalizing procedures for certain individuals to obtain the automatic approval of the Commissioner to change their annual accounting period to a calendar year.
Announcement 2003-48(PDF, 32K) IRB #2003-28(HTML) July 14, 2003
Broward County Bowling Association, Inc., of Sunrise, FL, and Del Oro Conservatory for the Classical Arts of Music and Dance, Inc., of Chandler, AZ, no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
Announcement 2003-47(PDF, 25K) IRB #2003-29(HTML) July 21, 2003
This announcement notifies the public of changes to Form 8873, Extraterritorial Income Exclusion, and its Instructions. This announcement also provides the reasons for these changes.
Announcement 2003-46(PDF, 50K) IRB #2003-30(HTML) July 28, 2003
This announcement informs the public that the Service is currently reviewing information regarding test procedures and results that have been presented as evidence that fuel underwent a significant chemical change. Until the review is complete, rulings on the question of significant chemical change will be suspended for requests relying on the procedures and results being reviewed.
Announcement 2003-45(PDF, 27K) IRB #2003-28(HTML) July 14, 2003
This announcement advises payers about a reduction in the backup withholding rate authorized by section 3406(a)(1) of the Code. Section 105(a) of the Jobs and Growth Tax Relief Reconciliation Act of 2003 (Public Law 108-27) reduced the rate for backup witholding on reportable payments. This announcement also addresses when tax forms and publications will be revised to reflect the new rates.
Announcement 2003-44(PDF, 74K) IRB #2003-26(HTML) June 30, 2003
This document corrects a typographical error in Rev. Rul. 2003-50, 2003-21 I.R.B. 944. Rev. Rul. 2003-50 modified.
Announcement 2003-43(PDF, 114K) IRB #2003-26(HTML) June 30, 2003
This announcement contains the annual report concerning the Pre-Filing Agreement Program of the Large and Mid-Size Business Division of the Service for Calendar Year 2002.
Announcement 2003-42(PDF, 67K) IRB #2003-25(HTML) June 23, 2003
A list is provided of organizations now classified as private foundations.
Announcement 2003-41(PDF, 150K) IRB #2003-25(HTML) June 23, 2003
This document contains corrections to Rev. Proc. 2003-30, 2003-17 I.R.B. 822, the specifications for the private printing of paper and laser-printed substitute Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements.
Announcement 2003-40(PDF, 169K) IRB #2003-26(HTML) June 30, 2003
This announcement describes changes the IRS is testing under section 32 of the Code in determining qualifying child eligibility under the Earned Income Credit.
Announcement 2003-39(PDF, 67K) IRB #2003-24(HTML) June 16, 2003
A list is provided of organizations now classified as private foundations.
Announcement 2003-38(PDF, 61K) IRB #2003-24(HTML) June 16, 2003
This document explains that Announcement 2003-21, Dutch Agreement on Pension Funds, was inadvertently put into Part IV instead of Part II of Bulletin 2003-17. When the Cumulative Bulletin for the first half of 2003, C.B. 2003-1, is printed, Announcement 2003-21 will be listed under Part II, Treaties and Tax Legislation.
Announcement 2003-37(PDF, 103K) IRB #2003-24(HTML) June 16, 2003
The IRS and Treasury are considering publishing a notice of proposed rulemaking (REG-100818-01) proposing rules regarding the amount of a liability a transferee of property is treated as assuming in connection with a transfer of property and certain tax consequences that result from the transferee's assumption of such a liability. This document describes and explains the issues that IRS and Treasury are considering addressing in the proposed regulations and the rules that IRS and Treasury might propose to address some of these issues. This document also invites comments regarding these issues and rules.
Announcement 2003-36(PDF, 108K) IRB #2003-25(HTML) June 23, 2003
This announcement contains the procedures for the Tax Exempt Bond Mediation Dispute Resolution Pilot Program (TEB Mediation). In furtherance of the Service's goal of resolving tax controversies on a basis that is fair and impartial to both the government and the taxpayers, TEB Mediation establishes new opportunities for Issuers (as defined in Rev. Proc. 96-16, 1996-1 C.B. 630) of tax-exempt debt, with the assistance of the Office of Appeals, to expedite the resolution of cases within the Tax Exempt Bond organization.
Announcement 2003-35(PDF, 33K) IRB #2003-21(HTML) May 27, 2003
This document sets forth an advance notice of proposed rulemaking (REG-100420-03) and asks for comments on a possible safe harbor the IRS and the Treasury Department are considering that would allow a financial statement-tax conformity approach to valuation of certain securities and commodities for purposes of section 475 of the Code. This approach would be elective and would have certain requirements that must be met before the safe harbor could be used, including recordkeeping and record production requirements. The ANPRM also seeks comments on any other alternative valuation methodology.
Announcement 2003-34(PDF, 30K) IRB #2003-21(HTML) May 27, 2003
A list is provided of organizations now classified as private foundations.
Announcement 2003-33(PDF, 19K) IRB #2003-21(HTML) May 27, 2003
The Service announces the availability of new Form 8876, Excise Tax on Structured Settlement Factoring Transactions. Use this form to report and pay the 40% excise tax imposed under section 5891 of the Code on the factoring discount of a structured settlement factoring transaction.
Announcement 2003-32(PDF, 24K) IRB #2003-20(HTML) May 19, 2003
The Service invites the public to participate in the ongoing dialog on the long-term future of the EP determination letter program. This announcement requests comments on the future of the program as modified by responses received in response to Announcement 2001-83, 2001-35 I.R.B. 205. The second white letter may be downloaded from the Internet at: www.irs.gov/ep.
Announcement 2003-31(PDF, 29K) IRB #2003-20(HTML) May 19, 2003
A list is provided of organizations now classified as private foundations.
Announcement 2003-30(PDF, 26K) IRB #2003-20(HTML) May 19, 2003
The Service withdraws Announcement 99-45 relating to the deletion of an organization to which contributions are deductible under section 170 of the Code. The Abraham Lincoln Opportunity Foundation will be treated as having been on the Cumulative List retroactively for all periods that it was in existence.
Announcement 2003-29(PDF, 28K) IRB #2003-20(HTML) May 19, 2003
The Service requests public comment on how it might clarify existing requirements that section 501(c)(3) organizations must meet with respect to international grant-making and other international activities. The IRS seeks comments on how new guidance might reduce the possibility of diversion of assets for noncharitable purposes.
Announcement 2003-28(PDF, 19K) IRB #2003-19(HTML) May 12, 2003
A list is provided of organizations now classified as private foundations.
Announcement 2003-26(PDF, 12K) IRB #2003-18(HTML) May 5, 2003
Clinica Materno Infantil Plaza 3030, Inc., of Hollywood, Florida no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.
Announcement 2003-25(PDF, 21K) IRB #2003-17(HTML) April 28, 2003
This document provides notice of a change in location of a public hearing on proposed regulations (REG-126485-01, 2003-9 I.R.B. 542) relating to statutory mergers and consolidations. April 28, 2003 2003-17 I.R.B.
Announcement 2003-24(PDF, 37K) IRB #2003-16(HTML) April 21, 2003
This document contains corrections to proposed regulations (REG-131478-02, 2003-13 I.R.B. 669) that redetermine the basis of stock of a subsidiary member of a consolidated group immediately prior to certain transfers of such stock and certain deconsolidations of a subsidiary member and also suspend certain losses recognized on the disposition of stock of a subsidiary member.
Announcement 2003-23(PDF, 52K) IRB #2003-16(HTML) April 21, 2003
This document contains corrections to final and temporary regulations (T.D. 9048, 2003-13 I.R.B. 644) that redetermine the basis of stock of a subsidiary member of a consolidated group immediately prior to certain transfers of such stock and certain deconsolidations of a subsidiary member and also suspend certain losses recognized on the disposition of stock of a subsidiary member.
Announcement 2003-22(PDF, 17K) IRB #2003-17(HTML) April 28, 2003
Proposed new comparability regulations; withdrawal; comment period. This announcement states that the Service will withdraw certain proposed, new comparability regulations and requests additional comments on the issue by July 27, 2003.
Announcement 2003-21(PDF, 15K) IRB #2003-17(HTML) April 28, 2003
Dutch agreement on pension funds. A copy of the News Release issued by the Director, International (U.S. Competent Authority) on March 21, 2003 (IR-2003-27), is set forth.
Announcement 2003-20(PDF, 24K) IRB #2003-15(HTML) April 14, 2003
A list is provided of organizations now classified as private foundations.
Announcement 2003-19(PDF, 111K) IRB #2003-15(HTML) April 14, 2003
This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA Program during calendar year 2002. This document does not provide guidance regarding the application of the arm's length standard; rather, it reports on the structure and activities of the APA program.
Announcement 2003-18(PDF, 15K) IRB #2003-13(HTML) March 31, 2003
This document extends the relief from interest and penalties under section 7508A of the Code granted by Notice 2002-40, 2002-24 I.R.B. 1152, to certain decedents' estates that were affected by the September 11, 2001, terrorist attack.
Announcement 2003-17(PDF, 11K) IRB #2003-15(HTML) April 14, 2003
The Service announces that an updated edition of Publication 538, Accounting Periods and Methods (revised March 2003), is now available. This publication provides information on how to determine the appropriate accounting period and accounting method for your business.
Announcement 2003-16(PDF, 15K) IRB #2003-12(HTML) March 24, 2003
This document contains corrections to final regulations (T.D. 9021, 2002-51 I.R.B. 973) relating to loans made from a qualified employer plan to plan participants or beneficiaries.
Announcement 2003-14(PDF, 19K) IRB #2003-11(HTML) March 17, 2003
A list is provided of organizations now classified as private foundations.
Announcement 2003-13(PDF, 15K) IRB #2003-11(HTML) March 17, 2003
Form 5310, Application for Determination for Terminating Plan. The Service announces that Form 5310 has been revised and is now available. This form is used to request determination letters for terminating qualified employee benefit plans.
Announcement 2003-12(PDF, 20K) IRB #2003-10(HTML) March 10, 2003
This document changes the location of two public hearings on proposed regulations (REG-103829-99 and REG-143321-02) that relate to the definition of a highway vehicle for purposes of various excise taxes and information reporting of taxable stock transactions, respectively.
Announcement 2003-11(PDF, 17K) IRB #2003-10(HTML) March 10, 2003
This document contains corrections to temporary regulations (T.D. 9022, 2002-48 I.R.B. 909) under section 6043(c) that require information reporting by a corporation if control of the corporation is acquired or if the corporation has a recapitalization or other substantial change in capital structure.
Announcement 2003-10(PDF, 29K) IRB #2003-7(HTML) Feb. 18, 2003
A list is provided of organizations now classified as private foundations.
Announcement 2003-9(PDF, 17K) IRB #2003-7(HTML) Feb. 18, 2003
This document contains corrections to proposed regulations (REG-150313-01, 2002-44 I.R.B. 777) under sections 302, 304, and other sections of the Code providing guidance regarding the treatment of the basis of redeemed stock when a distribution in redemption of such stock is treated as a dividend. February 18, 2003 2003-7 I.R.B.
Announcement 2003-8(PDF, 17K) IRB #2003-6(HTML) Feb. 10, 2003
This document contains corrections to final regulations (T.D. 9002, 2002-29 I.R.B. 120) relating to the agent for subsidiaries of an affiliated group that files a consolidated return.
Announcement 2003-7(PDF, 23K) IRB #2003-6(HTML) Feb. 10, 2003
This announcement provides transition rules for corporations and brokers required under sections 1.6043-4T and 1.6045-3T (T.D. 9022, 2002-48 I.R.B. 909) to file and furnish Form 1099-CAP with respect to acquisitions of control and substantial changes in corporate structure occurring in 2002. Affected corporations and brokers will not be required to file Form 1099-CAP for transactions occurring in 2002. In lieu of furnishing Form 1099-CAP to shareholders and actual stock owners, the corporations and brokers must furnish a letter containing specified language.
Announcement 2003-6(PDF, 17K) IRB #2003-6(HTML) Feb. 10, 2003
This announcement contains a change in the hearing date for REG-209500-86 and REG-164464-02, 2003-2 I.R.B. 262, from April 10, 2003, to April 9, 2003. These regulations provide rules regarding the requirements that accruals or allocations under certain retirement plans not cease or be reduced because of the attainment of any age.
Announcement 2003-5(PDF, 18K) IRB #2003-5(HTML) Feb. 3, 2003
This advance notice of proposed regulations invites individuals and organizations to submit comments on revising the rules governing practice before the IRS (Circular No. 230) to address certain issues regarding standards of practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries and appraisers who represent taxpayers before the Service.
Announcement 2003-4(PDF, 14K) IRB #2003-5(HTML) Feb. 3, 2003
This announcement contains a correction to Rev. Proc. 2003-7, 2003-1 I.R.B. 233.
Announcement 2003-3(PDF, 16K) IRB #2003-4(HTML) Jan. 27, 2003
This announcement lists the names of the neutrals that have been qualified by the Service and Chief Counsel to serve as arbitrators for contingent liability transaction cases proceeding under Rev. Proc. 2002-67, 2003-43 I.R.B. 733.
Announcement 2003-2(PDF, 11K) IRB #2003-3(HTML) Jan. 21, 2003
New Form 8883, Asset Allocation Statement Under Section 338, is now available. This form is used to report information about transactions involving the deemed sale of corporate assets under section 338 of the Code.
Announcement 2003-1(PDF, 20K) IRB #2003-2(HTML) Jan. 13, 2003
Mandatory technical advice cases; proposed cash balance regulations; age discrimination. This announcement states that the Service will not resolve pending mandatory technical advice cases involving cash balance conversion plans until regulations that address age discrimination issues are finalized.

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