Table of Contents

• Notice 2011-35
  • Section 1. PURPOSE
  • Section 2. BACKGROUND
    • Fees on Specified Health Insurance Policies Under § 4375
    • Fees on Applicable Self-Insured Health Plans Under § 4376
    • Definitions and Special Rules Under § 4377 for the Fees Imposed Under §§ 4375 and 4376
    • Data Reported on the NAIC Supplemental Health Care Exhibit
  • Section 3. REQUEST FOR COMMENTS
    • Average Number of Lives Covered Under the Policy Under § 4375
    • Applicable Self-Insured Health Plan Under § 4376
    • Average Number of Lives Covered Per Applicable Self-Insured Health Plan Under § 4376
    • Administration of the Fees
    • Other Issues That Should be Addressed in Guidance
    • DRAFTING INFORMATION
• Notice 2011-43
  • BACKGROUND
  • ELIGIBILITY FOR TRANSITIONAL RELIEF
  • APPLICATION FOR REINSTATEMENT OF TAX-EXEMPT STATUS
  • SUBSEQUENT AUTOMATIC REVOCATIONS
  • DRAFTING INFORMATION
• Notice 2011-44
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. EFFECTIVE DATE OF AUTOMATIC REVOCATION
  • SECTION 4. APPLICATION FOR REINSTATEMENT OF TAX-EXEMPT STATUS
  • SECTION 5. RETROACTIVE REINSTATEMENT
  • SECTION 6. SUBSEQUENT AUTOMATIC REVOCATIONS
  • SECTION 7. PAPERWORK REDUCTION ACT
  • SECTION 8. REQUEST FOR COMMENTS
  • SECTION 9. DRAFTING INFORMATION
• Notice 2011-45
• Notice 2011-46
  • Purpose
  • Background
  • Reason for change and deferral of dates
  • Effect on Other Documents
  • Drafting Information
• Rev. Proc. 2011-33
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. RELIANCE ON PUBLICATION 78 AND THE BMF
  • SECTION 4. RELIANCE ON BMF INFORMATION FROM OTHER SOURCES
  • SECTION 5. RELATIONSHIP WITH § 7428
  • SECTION 6. ERRORS OR OMISSIONS
  • SECTION 7. EFFECT ON OTHER DOCUMENTS
  • SECTION 8. EFFECTIVE DATE
  • SECTION 9. DRAFTING INFORMATION
• Rev. Proc. 2011-35
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. OVERVIEW, GENERALLY APPLICABLE PROVISIONS
  • SECTION 4. PROCEDURES
  • SECTION 5. REPORTING REQUIREMENTS
  • SECTION 6. PRE-FILING AGREEMENTS
  • SECTION 7. EFFECTIVE DATE, EFFECT ON OTHER DOCUMENTS
  • APPENDIX
• Rev. Proc. 2011-36
  • SECTION 1. PURPOSE AND SCOPE
  • SECTION 2. BACKGROUND
  • SECTION 3. USER FEE
  • SECTION 4. EFFECT ON OTHER REVENUE PROCEDURES
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. DRAFTING INFORMATION