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