Internal Revenue Bulletin: 2011-39 |
September 26, 2011 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
- T.D. 9542
- T.D. 9535
- T.D. 9536
- Rev. Rul. 2011-18
- T.D. 9541
- AGENCIES:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- Customer Service Information:
- SUPPLEMENTARY INFORMATION:
- I. Background
- II. Overview of the Amendment to the Interim Final Regulations
- III. Interim Final Regulations and Waiver of Delay of Effective Date
- IV. Economic Impact and Paperwork Burden
- A. Executive Orders 13563 and 12866-Department of Labor and Department of Health and Human Services
- 1. Need for Regulatory Action
- 2. Anticipated Effects
- B. Special Analyses—Department of the Treasury
- C. Paperwork Reduction Act
- V. Statutory Authority
- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Chapter 1
- PART 54—PENSION EXCISE TAXES
- DEPARTMENT OF LABOR Employee Benefits Security Administration 29 CFR Chapter XXV
- PART 2590—RULES AND REGULATIONS FOR GROUP HEALTH PLANS
- Authority:
- Subpart C-Other Requirements
- §2590.715-2713 Coverage of preventive health services.
- DEPARTMENT OF HEALTH AND HUMAN SERVICES
- PART 147—HEALTH INSURANCE REFORM REQUIREMENTS FOR THE GROUP AND INDIVIDUAL HEALTH INSURANCE MARKETS
- §147.130 Coverage of preventive health services.
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2011-69
- Rev. Proc. 2011-44
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. NOTICE TO PARTICIPANTS, BENEFICIARIES, ALTERNATE PAYEES, AND EMPLOYEE ORGANIZATIONS
- SECTION 4. EFFECTIVE DATE
- SECTION 5. EFFECT ON OTHER REVENUE PROCEDURES
- SECTION 6. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- APPENDIX
- MODEL NOTICE TO INTERESTED PERSONS OF THE REQUEST FOR AN IRS RULING ON A RETIREMENT PLAN’S STATUS AS A CHURCH PLAN
- WHY ARE YOU RECEIVING THIS NOTICE?
- WHY DOES CHURCH PLAN STATUS MATTER?
- WHAT IS THE EFFECT OF AN ELECTION TO BE SUBJECT TO ERISA?
- WHAT IS THE SCOPE OF A LETTER RULING?
- YOU HAVE AN OPPORTUNITY TO COMMENT
- WHERE TO OBTAIN FURTHER INFORMATION
- Rev. Proc. 2011-45
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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