Table of Contents

• Notice 2011-20
  • BACKGROUND ON ACOS AND THE MSSP
  • LAW
    • Exemption under § 501(c)(3) of the Code
    • Tax on Unrelated Business Income
  • DISCUSSION
    • Participation in the MSSP Through ACOs by Tax-Exempt Organizations
    • ACO’s Conduct of Activities Unrelated to the MSSP
    • REQUEST FOR PUBLIC COMMENT
    • DRAFTING INFORMATION
• Notice 2011-28
  • I. PURPOSE
  • II. BACKGROUND
  • III. INTERIM GUIDANCE
    • In General (Q&A-1 and Q&A-2)
    • Employers Subject to the Reporting Requirement (Q&A-3)
    • Method of Reporting on the Form W-2 (Q&A-4 through Q&A-10)
    • Aggregate Cost of Applicable Employer-Sponsored Coverage (Q&A-11 through Q&A-15)
    • Cost of Coverage Required to be Included in the Aggregate Reportable Cost (Q&A-16 through Q&A-23)
    • Methods of Calculating the Cost of Coverage (Q&A-24 through Q&A-27)
    • Other Issues Relating to Calculating the Cost of Coverage (Q&A-28 through Q&A-31)
  • IV. TRANSITION RELIEF
  • V. REQUEST FOR COMMENTS
  • VI. DRAFTING INFORMATION
• Notice 2011-29
• Rev. Proc. 2011-26
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. 100-PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION
  • SECTION 4. ELECTION NOT TO DEDUCT ADDITIONAL FIRST YEAR DEPRECIATION
  • SECTION 5. SBJA RETROACTIVE APPLICATION OF 50-PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION
  • SECTION 6. EFFECT ON OTHER DOCUMENTS
  • SECTION 7. EFFECTIVE DATE
  • SECTION 8. PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION