Table of Contents

• Notice 2011-73
  • I. PURPOSE AND BACKGROUND
  • II. PROPOSED AFFORDABILITY SAFE HARBOR FOR EMPLOYERS
  • III. REQUEST FOR COMMENTS
  • NO INFERENCE
  • DRAFTING INFORMATION
• Notice 2011-75
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • YIELD CURVE AND SEGMENT RATES
  • 30-YEAR TREASURY SECURITIES INTEREST RATES
  • MINIMUM PRESENT VALUE SEGMENT RATES
  • DRAFTING INFORMATION
• Notice 2011-76
  • PURPOSE
  • BACKGROUND
    • In General
    • Filing and Payment Dates
  • GUIDANCE
    • Forms 706 and 706-NA
    • Form 8939
    • Generation-Skipping Transfer (GST) Tax
    • Federal Income Tax Return for any Individual, Estate, or Trust, Form 709, and State Estate or Inheritance Tax
    • Penalty Relief
  • EFFECTIVE DATE
  • DRAFTING INFORMATION