Internal Revenue Bulletin: 2008-7
February 19, 2008
Part III. Administrative, Procedural, and Miscellaneous
Table of Contents
Notice 2008-21
I. PURPOSE
II. BACKGROUND
III. TRANSITIONAL GUIDANCE
A. Delay of effective date of regulations under §§ 430(f), 430(h)(3)(C), and 436
B. Transition rule for application of § 436 benefit limitations by small plans with end of the plan year valuation dates
IV. COMMENTS REQUESTED AND FUTURE REGULATIONS
DRAFTING INFORMATION
Notice 2008-23
PURPOSE
BACKGROUND
HIPAA Health Reform and Related Legislation
Supplemental Health Insurance Coverage
Coordination of Administration
DISCUSSION
SAFE HABOR STANDARDS
DRAFTING INFORMATION
Rev. Proc. 2008-14
SECTION 1. PURPOSE
SECTION 2. CHANGES FROM REV. PROC. 2006-48
SECTION 3. BACKGROUND
SECTION 4. PROCEDURE
SECTION 5. EFFECTIVE DATE
SECTION 6. DRAFTING INFORMATION
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