Table of Contents

• Notice 2011-23
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. QUALIFIED NONPROFIT HEALTH INSURANCE ISSUERS
  • SECTION 4. CONDITIONS FOR TAX EXEMPTION
  • SECTION 5. ADDITIONAL INFORMATION REPORTING REQUIRED
  • SECTION 6. APPLICATION OF TAX ON EXCESS BENEFIT TRANSACTIONS
  • SECTION 7. APPLICATIONS FOR RECOGNITION OF EXEMPTION
  • SECTION 8. ANNUAL FILING REQUIREMENT PRIOR TO RECOGNITION OF EXEMPT STATUS
  • SECTION 9. EFFECTIVE DATE
  • SECTION 10. REQUEST FOR COMMENTS
  • SECTION 11. DRAFTING INFORMATION