Table of Contents

• Notice 2010-71
  • Part I — Proposed Methodology for Calculating the Fee
    • Definition of Covered Entity
    • Sales Taken Into Account
    • Adjustment Methodology
    • Information Requested from Covered Entities
    • Information Provided by the Agencies
    • Fee calculation
  • Part II — Preliminary Fee Calculation for 2011
  • Part III — Request for comments
  • Drafting Information
• Notice 2010-81
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. GUIDANCE
  • SECTION 5. DRAFTING INFORMATION
• Notice 2010-86
  • “Old-Law” Contribution and Benefit Base
    • General
  • Domestic Employee Coverage Threshold
    • General
    • Computation
    • Domestic Employee Coverage Threshold Amount
• Rev. Proc. 2010-47
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. APPLICATION
  • SECTION 4. EFFECT ON OTHER DOCUMENTS
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. DRAFTING INFORMATION
• Rev. Proc. 2010-48
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND AND GENERAL INFORMATION
  • SECTION 3. OPINION LETTERS FOR IRAS
  • SECTION 4. MODEL IRAS
  • SECTION 5. EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Rev. Proc. 2010-49
  • SECTION 1. PURPOSE
  • SECTION 2. SCOPE
  • SECTION 3. TABLES OF DISCOUNT FACTORS
  • DRAFTING INFORMATION
• Rev. Proc. 2010-50
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION. 3. SCOPE
  • SECTION 4. APPLICATION
  • DRAFTING INFORMATION