Table of Contents

• Highlights of This Issue
  • SPECIAL ANNOUNCEMENT
    • Notice 2010-23
    • Announcement 2010-16
  • EMPLOYEE PLANS
    • REG-148681-09
  • EXEMPT ORGANIZATIONS
    • Announcement 2010-14
  • ADMINISTRATIVE
    • T.D. 9480
    • REG-117501-09
    • Notice 2010-23
    • Announcement 2010-16
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9480
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-23
    • EFFECT ON OTHER DOCUMENTS
• Part IV. Items of General Interest
  • REG-117501-09
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Proposed Effective Date
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1 — INCOME TAXES
    • Drafting Information
  • REG-148681-09
    • AGENCIES:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • A. Background
      • B. Request for Information
      • General
      • Participant Education
      • Disclosing the Income Stream that Can be Provided from an Account Balance
      • 401(k) and Other Plan Qualification Rules
      • Selection of Annuity Providers
      • ERISA Section 404(c)
      • Qualified Default Investment Alternatives
      • Comments Regarding Economic Analysis, Regulatory Flexibility Act, and Paperwork Reduction Act
  • Announcement 2010-14
  • Announcement 2010-16
    • EFFECT ON OTHER DOCUMENTS
• 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
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin