Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2010-38
  • EMPLOYEE PLANS
    • Notice 2010-38
  • EXEMPT ORGANIZATIONS
    • Announcement 2010-35
  • EMPLOYMENT TAX
    • Notice 2010-38
  • ADMINISTRATIVE
    • Announcement 2010-34
• Preface
  • The IRS Mission
  • Introduction
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-38
    • I. PURPOSE
    • II. EXCLUSION OF EMPLOYER-PROVIDED MEDICAL CARE REIMBURSEMENTS FOR EMPLOYEE’S CHILD UNDER AGE 27
    • III. EXCLUSION OF EMPLOYER-PROVIDED ACCIDENT OR HEALTH COVERAGE FOR EMPLOYEE’S CHILD UNDER AGE 27
    • IV. CAFETERIA PLANS, FLEXIBLE SPENDING ARRANGEMENTS, AND HEALTH REIMBURSEMENT ARRANGEMENTS
    • V. FICA, FUTA, RRTA, AND INCOME TAX WITHHOLDING TREATMENT
    • VI. VEBAS, SECTION 401(h) ACCOUNTS, AND SECTION 162(l) DEDUCTIONS
    • VII. TRANSITION RULE FOR CAFETERIA PLAN AMENDMENTS
    • VIII. EFFECT ON OTHER DOCUMENTS
    • IX. EFFECTIVE DATES
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2010-34
  • Announcement 2010-35
  • Announcement 2010-37
• 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