Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2011-16
    • Notice 2011-53
    • Notice 2011-70
  • EMPLOYEE PLANS
    • T.D. 9532
    • REG-125592-10
  • EXCISE TAX
    • T.D. 9532
    • REG-125592-10
  • ADMINISTRATIVE
    • Notice 2011-62
    • Notice 2011-70
    • Announcement 2011-42
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2011-16
  • T.D. 9532
    • AGENCIES:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • CUSTOMER SERVICE INFORMATION:
    • SUPPLEMENTARY INFORMATION:
      • I. Background
      • A. Internal Claims and Appeals
      • B. External Review
      • 1. Applicability of Federal and State external review processes.
      • a. Self-insured plans subject to ERISA and/or the Code.
      • b. Insured coverage.
      • c. Self-insured, nonfederal governmental plans.
      • 2. Scope of claims eligible for external review.
      • II. Overview of Amendments to the Interim Final Regulations
      • A. Internal Claims and Appeals
      • B. External Review
      • 3. Clarification regarding requirement that external review decision be binding
      • C. Separate, Contemporaneous Technical Guidance
      • III. Interim Final Rules
      • IV. Economic Impact and Paperwork Burden
      • A. Summary and Need for Regulatory Action—Department of Labor and Department of Health and Human Services
      • B. Executive Orders 12866 and 13563—Department of Labor and Department of Health and Human Services
      • 1. Estimated Number of Affected Entities
      • 2. Benefits and Costs
      • C. Regulatory Flexibility Act—Department of Labor and Department of Health and Human Services
      • D. Special Analyses-Department of the Treasury
      • E. Paperwork Reduction Act
      • 1. Department of Labor and Department of the Treasury
      • a. Department of Labor and Department of the Treasury: Affordable Care Act Internal Claims and Appeals and External Review Disclosures for Non-Grandfathered Plans
      • 2. Department of Health and Human Services
      • a. ICR Regarding Affordable Care Act Internal Claims and Appeals and External Review Disclosures for Non-grandfathered Plans
      • F. Congressional Review Act
      • G. Unfunded Mandates Reform Act
      • H. Federalism Statement—Department of Labor and Department of Health and Human Services
      • V. Statutory Authority
    • DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Chapter I
      • PART 54—PENSION EXCISE TAXES
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-53
    • I. BACKGROUND AND PURPOSE
    • II. PHASED IMPLEMENTATION TIMELINE
      • A. Participating FFIs: Registration and Due Diligence
      • 1. Registration of FFIs Beginning in 2013
      • 2. Participating FFI Due Diligence
      • a. New Accounts
      • b. Pre-Existing Accounts
      • i. Certain Pre-Existing Private Banking Accounts (Equal to or Greater than $500,000)
      • ii. Private Banking Accounts Less than $500,000
      • iii. Due Diligence for All Other Pre-Existing Accounts
      • iv. Private Banking Guidance
      • B. Reporting
      • 1. New Accounts, Documented U.S. Accounts, and Private Banking Accounts
      • 2. Reporting with respect to Post-2013 Years
      • C. Withholding
      • 1. Withholdable payments
      • 2. Passthru payments
    • III. TIMELINE FOR PUBLISHED GUIDANCE
    • IV. MISCELLANEOUS
      • A. Qualified Intermediary and Other Withholding Agreements Expiring in 2012
      • B. Clarification of the Scope of Grandfathered Obligations
      • DRAFTING INFORMATION
  • Notice 2011-62
    • Proposed Rev. Proc. [XXXX-XX]
    • SECTION 1. BACKGROUND
    • SECTION 2. GUIDANCE CONCERNING EX PARTE COMMUNICATIONS AND THE APPLICATION OF RRA SECTION 1001(a)(4)
    • Section 3. EFFECT ON OTHER DOCUMENTS
    • Section 4. EFFECTIVE DATE
    • Section 5. DRAFTING INFORMATION
  • Notice 2011-70
    • PURPOSE
    • BACKGROUND
    • TRANSITIONAL RULES
    • EFFECTIVE DATE
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-125592-10
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 54—PENSION EXCISE TAXES
    • Drafting Information
  • Announcement 2011-42
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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