Table of Contents

• Notice 2010-78
  • Cost-of-Living Adjusted Limits for 2011
  • Drafting Information
• Notice 2010-79
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. INTERIM GUIDANCE FOR 2010
    • Computation of MLR Numerator for Purposes of § 833(c)(5)
    • Consequences of Nonapplication of § 833 by Reason of § 833(c)(5)
    • Changes in Accounting Method
  • SECTION 4. PROCEDURAL INFORMATION AND RELIANCE ON INTERIM GUIDANCE
  • SECTION 5. REQUEST FOR COMMENTS
  • DRAFTING INFORMATION
• Rev. Proc. 2010-44
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. MOTOR VEHICLE DEALERSHIP
  • SECTION 5. SAFE HARBOR METHODS
  • SECTION 6. CHANGE IN METHOD OF ACCOUNTING
  • SECTION 7. EFFECT ON OTHER DOCUMENTS
  • SECTION 8. EXPANDED AUDIT PROTECTION
  • SECTION 9. EFFECTIVE DATE
  • SECTION 10. DRAFTING INFORMATION
• Rev. Proc. 2010-45
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. PROCEDURE
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. DRAFTING INFORMATION
• Rev. Proc. 2010-46
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. PROCEDURE
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. DRAFTING INFORMATION