Table of Contents

• Notice 2009-28
  • PURPOSE
  • I. STATUTORY DEFINITION OF UNEMPLOYED VETERAN
  • II. DISCONNECTED YOUTH
    • A. Statutory Definition
    • B. Not regularly attending any secondary, technical or post-secondary school
    • C. Not regularly employed
    • D. Not readily employable by reason of lacking a sufficient number of basic skills
  • EFFECTIVE DATE
  • TRANSITION RELIEF
  • DRAFTING INFORMATION
• Notice 2009-47
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. PROPOSED SAFE HARBOR
  • SECTION 4. REQUEST FOR COMMENTS
  • DRAFTING INFORMATION
• Notice 2009-48
  • PURPOSE
  • BACKGROUND
  • QUESTIONS AND ANSWERS
    • Definition of Employer-Owned Life Insurance Contract
    • Exceptions to the Application of § 101(j)(1)
    • Satisfaction of Notice and Consent Requirement
    • Transition Rule and Section 1035 Exchanges
    • Information Reporting under Section 6039I and Form 8925
  • EFFECTIVE DATE
  • DRAFTING INFORMATION
• Rev. Proc. 2009-25
  • SECTION 1. PURPOSE
  • SECTION 2. CHANGES
  • SECTION 3. BACKGROUND
  • SECTION 4. REQUEST FOR COMMENTS
  • SECTION 5. PROCEDURE
  • SECTION 6. EFFECT ON OTHER REVENUE PROCEDURES
  • SECTION 7. EFFECTIVE DATE
  • SECTION 8. PAPERWORK REDUCTION ACT
  • SECTION 9. DRAFTING INFORMATION