Table of Contents

• Highlights of This Issue
  • SPECIAL ANNOUNCEMENT
    • Notice 2009-62
  • INCOME TAX
    • Notice 2009-69
  • EMPLOYEE PLANS
    • Notice 2009-71
    • Rev. Proc. 2009-36
  • ADMINISTRATIVE
    • Notice 2009-62
    • Rev. Proc. 2009-35
• Preface
  • The IRS Mission
  • Introduction
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2009-62
    • I. Background and Purpose
    • II. Extended Filing Date for Specified Persons
      • A. Current FBAR Instructions
      • B. Extended Date for Filing an FBAR
    • III. Request for Public Comments
    • IV. Effective Date
    • V. Contact Information
  • Notice 2009-69
    • PURPOSE
    • TRANSITION RELIEF
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Notice 2009-71
    • I. PURPOSE
    • II. BACKGROUND
      • In general
      • Code § 414(x)
      • Definitions
      • Application of qualified plan requirements to eligible combined plans
      • Minimum benefits and vesting under defined benefit plan
      • Minimum contributions and vesting under applicable defined contribution plan
      • Other benefit and contribution requirements
      • Nondiscrimination and top-heavy requirements
      • Automatic contribution and notice requirements
      • Reporting requirements
    • III. EFFECTIVE DATE
    • IV. COMMENTS REQUESTED
    • DRAFTING INFORMATION
  • Rev. Proc. 2009-35
    • Part A. General
      • Sec. 1. Purpose
      • Sec. 2. Nature of Changes—Current Year (Tax Year 2009)
      • Sec. 3. Where To File and How to Contact the IRS, Enterprise Computing Center at Martinsburg
      • Sec. 4. Filing and Retention Requirements
      • Sec. 5. Vendor List—Publication 1582
      • Sec. 6. Form 4419, Application for Filing Information Returns Electronically (FIRE)
      • Sec.7. Due Dates
      • Sec. 8. Validation of Information Returns at IRS Service Center
      • Sec. 9. Amended Returns
      • Sec. 10. Taxpayer Identification Number (TIN)
      • Sec. 11. Effect on Paper Returns and Statements to Recipients
      • Sec. 12. Penalties Associated With Information Returns
      • Sec. 13. Definition of Terms
      • Sec. 14. State Abbreviations
    • Part B. Electronic Filing Specifications
      • Sec. 1. General
      • Sec. 2. Electronic Filing Approval Procedure
      • Sec. 3. Test Files
      • Sec. 4. Electronic Submissions
      • Sec. 5. PIN Requirements
      • Sec. 6. Electronic Filing Specifications
      • Sec. 7. Connecting to the FIRE System
      • Sec. 8. Common Submission Problems and Questions
    • Part C. Record Format Specifications and Record Layouts
      • Sec. 1. Transmitter “T” Record
      • Sec. 2. Withholding Agent “W” Record
      • Sec. 3. Recipient “Q” Record
      • Sec. 4. Reconciliation “C” Record
      • Sec. 5. End of Transmission “F” Record
    • Part D. Extensions of Time and Waivers
      • Sec. 1. General — Extensions
      • Sec. 2. Specifications for Filing Extensions of Time Electronically
      • Sec. 3. Record Layout — Extension of Time
      • Sec. 4. Extension of Time for Recipient Copies of Information Returns
      • Sec. 5. Form 8508, Request for Waiver From Filing Information Returns Electronically
  • Rev. Proc. 2009-36
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. APPLICATION OF § 1.401(b)-1(e)(3) TO GOVERNMENTAL PLANS
    • SECTION 4. OPTION TO ELECT CYCLE E AS INDIVIDUALLY DESIGNED GOVERNMENTAL PLAN’S INITIAL REMEDIAL AMENDMENT CYCLE
    • SECTION 5. EFFECT ON OTHER DOCUMENTS
    • SECTION 6. EFFECTIVE DATE
    • DRAFTING INFORMATION
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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