Multiemployer Pension Plan Procedural Fairness Act of 2003

Multiemployer Pension Plan Procedural Fairness Act of 2003 - Amends Internal Revenue Code provisions concerning the common control rules for multiemployer pension plans to establish special rules with respect to any transaction made to evade or avoid liability, and made five years or more before the date of the complete or partial withdrawal, under the employer withdrawal provisions of the Employee Retirement Income Security Act.