Table of Contents

• Notice 2006-100
  • I. PURPOSE
  • II. BACKGROUND
    • A. The American Jobs Creation Act of 2004
    • B. Notice 2005-1
    • C. Proposed Regulations
    • D. Notice 2005-94
  • III. INTERIM EMPLOYER AND PAYER REPORTING AND WAGE WITHHOLDING PROVISIONS
    • A. 2005 and 2006 Annual Deferrals
    • 1. Amounts Reportable on Form W-2
    • 2. Amounts Reportable on Form 1099-MISC
    • B. Reporting and Withholding on Amounts Includible in Gross Income under § 409A
    • 1. Calculation of Amounts Includible in Income under § 409A(a) — In General
    • 2. Wage Payment Date of Amounts Includible in Income under § 409A(a)
    • 3. 2006 Amounts Includible in Income under § 409A(a)
    • a. Account Balance Plans
    • b. Nonaccount Balance Plans — Amounts that are Reasonably Ascertainable
    • c. Amounts Deferred Under Stock Rights Covered by § 409A
    • d. Other Deferred Amounts
    • e. Mandatory bifurcation
    • 4. 2005 Amounts Includible in Gross Income under § 409A(a)
    • 5. Amounts Includible in Income under § 409A(b)
    • C. Protection from Future Additional Reporting or Withholding for 2005 and 2006
  • IV. SERVICE PROVIDER REQUIREMENTS WITH RESPECT TO AMOUNTS INCLUDIBLE IN GROSS INCOME UNDER § 409A
    • A. Amounts Required to be Included in Income
    • B. Calculation of Additional Tax under § 409A(a)(1)(B)(i)(I)
  • V. REQUEST FOR COMMENTS
  • VI. EFFECT ON OTHER DOCUMENTS
  • VII. EFFECTIVE DATE
  • VIII. DRAFTING INFORMATION
• Notice 2006-107
  • I. PURPOSE
  • II. BACKGROUND
  • III. TRANSITIONAL GUIDANCE
    • A. Scope of Application.
    • B. Applicable Individuals Who Have Diversification Rights.
    • C. Basic Divestiture Rules.
    • D. Restrictions or Conditions on Divestiture Rights.
    • E. Transition Rule under § 401(a)(35)(H).
    • F. Notice under Section 101(m) of ERISA.
    • G. Model Notice.
  • IV. REGULATIONS
  • V. COMMENTS REQUESTED
  • VI. Paperwork Reduction Act
  • DRAFTING INFORMATION
• Notice 2006-108
  • I. Overview and Purpose
  • II. Proposed Revenue Ruling
  • Section 1402.—Definitions
  • Rev. Rul. XXXX-XX
  • ISSUE
  • FACTS
  • LAW
  • ANALYSIS
  • HOLDING
  • EFFECT ON OTHER REVENUE RULINGS
  • III. Request for Comments
  • DRAFTING INFORMATION
• Notice 2006-109
  • Section 1. PURPOSE
  • Section 2. BACKGROUND
  • .01 Donor Advised Funds and Supporting Organizations before the PPA
  • Donor Advised Funds
  • Supporting Organizations
  • .02 Donor Advised Funds Under the PPA
  • Definition of a Donor Advised Fund
  • Taxable Distribution
  • Prohibited Benefit
  • Secretarial Authority
  • .03 Supporting Organizations Under the PPA
  • Supporting Organization Definition
  • New Rules Regarding Section 4958 Excess Benefit Transactions and Supporting Organizations
  • .04 New Restrictions on Grants Made by Private Foundations to Supporting Organizations
  • Section 3. GRANTOR RELIANCE STANDARDS FOR GRANTS TO CERTAIN SUPPORTING ORGANIZATIONS
  • .01 Treatment of Grants from Private Foundations or Donor Advised Funds to Supporting Organizations
  • .02 Standards for Determining Control and for Defining “Functionally Integrated Type III Supporting Organization”
  • Section 4. APPLICABILITY DATE FOR EXCESS BENEFIT TRANSACTIONS BY SUPPORTING ORGANIZATIONS
  • Section 5. DONOR ADVISED FUNDS
  • .01 Employer-Sponsored Disaster Relief Assistance Programs
  • .02 Applicability Date for Educational Grants
  • Section 6. REQUEST FOR COMMENTS
  • Section 7. PAPERWORK REDUCTION ACT
  • Section 8. DRAFTING INFORMATION
• Notice 2006-110
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. APPLICATION OF § 170(f)(17) TO CONTRIBUTIONS MADE BY PAYROLL DEDUCTION
  • SECTION 4. PAPERWORK REDUCTION ACT
  • SECTION 5. DRAFTING INFORMATION