Table of Contents

• Notice 2006-96
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. TRANSITIONAL GUIDANCE
  • SECTION 4. REQUEST FOR COMMENTS
  • SECTION 5. PAPERWORK REDUCTION ACT
  • SECTION 6. DRAFTING INFORMATION
• Notice 2006-97
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. REQUESTS FOR GUIDANCE AND RELIEF
  • SECTION 4. REQUEST FOR COMMENTS
  • SECTION 5. INTERIM GUIDANCE
  • SECTION 6. PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION
• Notice 2006-98
  • Cost-of-Living limits for 2007
  • Drafting Information
• Notice 2006-99
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. TREATMENT OF OBLIGATIONS HELD THROUGH A DEMATERIALIZED BOOK-ENTRY SYSTEM
  • SECTION 4. SUNSET OF FOREIGN TARGETED REGISTERED RULES
  • SECTION 5. INTEREST IMPOSED WHEN NO TAX DUE
  • SECTION 6. COMMENTS
  • SECTION 7. CONTACT INFORMATION
• Notice 2006-102
  • “Old-Law” Contribution and Benefit Base
    • General
  • Domestic Employee Coverage Threshold
    • General
    • Computation
    • Domestic Employee Coverage Threshold Amount