Table of Contents

• Notice 2010-77
  • I. Purpose
  • II. Background
  • III. Extension of Deadline for Adopting Amendments Under §§ 401(a)(29), 436, 411(a)(13) (other than § 411(a)(13)(A)), and 411(b)(5)
  • IV. Section 411(d)(6) Relief for Certain Amendments
    • A. Relief for Amendments Under §§ 401(a)(29) and 436
    • B. Relief for Amendments Under § 411(b)(5)
  • V. Determination Letters
  • VI. Effect on Other Documents
  • Drafting Information
• Notice 2010-80
  • I. PURPOSE
  • II. BACKGROUND
  • III. GUIDANCE
    • “G. Certain Linked Plans and Stock Rights not Eligible for Relief
    • “2. Correction
    • “3. Transition Relief
    • “A. Information and Reporting Required for Correction of a Document Failure
    • 1. Service Recipient Requirements
    • 2. Service Provider Requirements
    • 3. Section References
    • “C. Information to be Provided to Service Provider for Failures Described in any of §§ V through X of this Notice not Eligible for Relief Under § VI.B. 3 or § XI of this Notice
    • “D. Attachment to Service Provider Tax Return for Failures Described in any of §§ V through X of this Notice not Eligible for Relief under § VI.B.3 or § XI of this Notice
    • “A. Information Required with Respect to Correction of an Operational Failure in the Same Taxable Year as the Failure Occurs
  • IV. EFFECTIVE DATE
  • V. EFFECT ON OTHER DOCUMENTS
  • VI. DRAFTING INFORMATION
• Notice 2010-82
  • I. PURPOSE AND BACKGROUND
  • II. ISSUES RELATING TO EMPLOYER’S ELIGIBILITY FOR THE CREDIT
    • A. Tax-Exempt Employers Not Described in § 501(c) and Exempt Under § 501(a)
    • B. Employers Not Engaged in a Trade or Business
    • C. Employers Located Outside the United States
  • III. OTHER ISSUES RELATING TO ELIGIBILITY FOR THE CREDIT
    • A. Determining Employees Taken Into Account — Spouses
    • B. Determining Employees Taken Into Account — Leased Employees and Others
    • C. Determining Average Annual Wages, Number of Hours Worked, and Number of FTEs
    • D. HSAs and Self-Insured Plans, including HRAs and FSAs, are not Qualifying Arrangements
    • E. Multiemployer Health and Welfare Plans Providing Health Insurance Coverage
    • F. Qualifying Arrangements - Church Welfare Benefit Plans
    • G. Uniformity Requirement
    • 1. Terminology Used in this Notice
  • IV. ISSUES RELATING TO CALCULATING THE CREDIT
    • A. Small Group Market — Employees in Multiple States
    • B. Application of Average Premium Cap
    • C. Taxpayers With Fiscal Taxable Years
  • EFFECT ON OTHER DOCUMENTS
  • EFFECTIVE DATE
  • DRAFTING INFORMATION
• Notice 2010-83
  • I. PURPOSE
  • II. BACKGROUND
  • III. QUESTIONS AND ANSWERS
  • IV. PAPERWORK REDUCTION ACT
  • V. DRAFTING INFORMATION
• Notice 2010-84
  • I. PURPOSE
  • II. BACKGROUND
  • III. GUIDANCE
  • DRAFTING INFORMATION
• Notice 2010-85
  • PURPOSE
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. OTHER EXCLUSIONS FROM THE ELECTRONIC FILING REQUIREMENT
  • SECTION 5. REQUESTS FOR WAIVER OF THE ELECTRONIC FILING REQUIREMENT DUE TO UNDUE HARDSHIP
  • SECTION 6. WAIVER REQUEST FORM CLAIMING UNDUE HARDSHIP
  • SECTION 7. TIME FOR FILING A WAIVER REQUEST
  • SECTION 8. APPROVAL OF THE WAIVER REQUEST AND RECONSIDERATION OF DENIED WAIVER REQUESTS
  • SECTION 9. DOCUMENTING A TAXPAYER’S CHOICE TO FILE IN PAPER FORMAT
  • SECTION 10. EFFECTIVE DATE
  • SECTION 11. PAPERWORK REDUCTION ACT
  • SECTION 12. DRAFTING INFORMATION
• Notice 2010-88
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 2. STANDARD MILEAGE RATES
  • SECTION 3. BASIS REDUCTION AMOUNT
  • SECTION 4. MAXIMUM STANDARD AUTOMOBILE COST
  • SECTION 5. COMMENTS REQUESTED
  • EFFECTIVE DATE
  • DRAFTING INFORMATION
• Rev. Proc. 2010-51
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND AND CHANGES
  • SECTION 3. DEFINITIONS
  • SECTION 4. BUSINESS STANDARD MILEAGE RATE
  • SECTION 5. CHARITABLE AND MEDICAL AND MOVING STANDARD MILEAGE RATES
  • SECTION 6. FIXED AND VARIABLE RATE ALLOWANCE
    • .01 In general.
    • .02 Computing a FAVR allowance.
    • .03 FAVR allowance in lieu of fixed and variable costs.
    • .04 Depreciation.
    • .05 FAVR allowance limitations.
    • .06 Employee reporting.
    • .07 Payor recordkeeping and reporting.
    • .08 Failure to meet section 6 requirements.
  • SECTION 7. MILEAGE ALLOWANCES
  • SECTION 8. WITHHOLDING AND PAYMENT OF EMPLOYMENT TAXES
  • SECTION 9. EFFECTIVE DATE
  • SECTION 10. EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION