Table of Contents

• Notice 2008-41
  • SECTION 1. Purpose
  • SECTION 2. Background
    • Reissuance
    • Debt Extinguishment
    • Interest Rate Modes—Tender Option Modes and Auction Rate Modes
  • SECTION 3. Reissuance Standards for State and Local Bonds
  • SECTION 4. Temporary Rule Allowing Governmental Issuers to Purchase Their Own Auction Rate Bonds
  • SECTION 5. Arbitrage Provisions
  • SECTION 6. Special Rules
  • SECTION 7. Examples
  • SECTION 8. Interim Guidance and Reliance
  • SECTION 9. Request for Comments
  • SECTION 10. Drafting Information
• Notice 2008-42
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
    • Split dollar life insurance arrangements
    • Section 101(j)
    • Section 264(f)
  • SECTION 3. APPLICATION OF SECTIONS 101(j) AND 264(f) TO CONTRACTS THAT ARE SUBJECT TO SPLIT-DOLLAR LIFE INSURANCE ARRANGEMENTS
  • DRAFTING INFORMATION
• Notice 2008-43
  • BACKGROUND
  • INTERIM GUIDANCE
  • EFFECTIVE DATE FOR INTERIM GUIDANCE
  • DRAFTING INFORMATION