Table of Contents

• Notice 2011-86
  • I. Purpose
  • II. Background
  • III. Remedial Amendment Period Beginning Within First Five Plan Years
  • IV. Effect on Other Documents
  • V. Effective Date
  • DRAFTING INFORMATION
• Notice 2011-87
  • BACKGROUND
  • I. SUSPENSION OF INCOME LIMITATIONS
  • II. STATUS OF UNITS
    • A. Units in the first year of the credit period
    • B. Vacant units after the first year of the credit period
  • III. SUSPENSION OF NON-TRANSIENT REQUIREMENTS
  • IV. OTHER REQUIREMENTS
  • EFFECTIVE DATES
  • PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION
• Rev. Proc. 2011-52
  • SECTION 1. PURPOSE
  • SECTION 2. CHANGES
  • SECTION 3. 2012 ADJUSTED ITEMS
  • SECTION 4. EFFECTIVE DATE
  • SECTION 5. DRAFTING INFORMATION