Internal Revenue Bulletin:  2011-39 

September 26, 2011 

EMPLOYEE PLANS


T.D. 9541 T.D. 9541

Interim final and proposed regulations under section 9815 of the Code implement the rules for group health plans and health insurance coverage in the group and individual markets under provisions of the Affordable Care Act regarding preventive health services.

REG-120391-10 REG-120391-10

Interim final and proposed regulations under section 9815 of the Code implement the rules for group health plans and health insurance coverage in the group and individual markets under provisions of the Affordable Care Act regarding preventive health services.

Rev. Proc. 2011-44 Rev. Proc. 2011-44

This procedure supplements the procedures for requesting a letter ruling under section 414(e) of the Code relating to church plans. This procedure requires that plan participants and other interested persons receive a notice in connection with a letter ruling request under section 414(e) for a qualified plan, requires that a copy of the notice be submitted to the IRS as part of the ruling request, and provides procedures for the IRS to receive and consider comments relating to the ruling request from interested persons. Rev. Proc. 2011-4 (and any applicable predecessor revenue procedure) modified.


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