Table of Contents

• Notice 2011-68
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. AMENDMENTS MADE BY THE PPA: DISCUSSION AND APPLICATION
    • Section 72
    • Section 1035
    • Section 7702B, Information Reporting, and DAC
    • Effective Date
  • SECTION 4. REQUEST FOR COMMENTS
  • SECTION 5. PROCEDURAL INFORMATION
  • DRAFTING INFORMATION