Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2011-32
    • Notice 2011-101
    • Rev. Proc. 2011-61
    • Rev. Proc. 2011-62
  • EMPLOYEE PLANS
    • Notice 2011-96
    • Notice 2011-97
    • Notice 2011-100
    • Announcement 2011-81
    • Announcement 2011-82
  • ESTATE TAX
    • Notice 2011-101
  • GIFT TAX
    • Notice 2011-101
  • EMPLOYMENT TAX
    • Notice 2011-102
    • Rev. Proc. 2011-62
  • ADMINISTRATIVE
    • Rev. Proc. 2011-60
• Preface
  • The IRS Mission
  • Introduction
• • Actions Relating to Decisions of the Tax Court
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2011-32
    • DRAFTING INFORMATION
    • APPENDIX A
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-96
    • I. Purpose
    • II. Background
      • A. Section 436
      • B. Sections 401(b) and 411(d)(6)
      • C. Notice 2010-77
    • III. Extension of Amendment Deadline and Associated Relief Under § 411(d)(6)
    • IV. Sample Amendment
    • V. Reliance
    • Drafting Information
    • Appendix
  • Notice 2011-97
    • I. PURPOSE
    • II. BACKGROUND
    • III. APPLICATION OF 2011 CUMULATIVE LIST
    • IV. 2011 CUMULATIVE LIST OF CHANGES IN PLAN QUALIFICATION REQUIREMENTS
    • DRAFTING INFORMATION
  • Notice 2011-100
    • 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 2011-101
    • PURPOSE
    • BACKGROUND
    • REQUEST FOR COMMENTS
    • DRAFTING INFORMATION
  • Notice 2011-102
    • “Old-Law” Contribution and Benefit Base
      • General
    • Domestic Employee Coverage Threshold
      • General
      • Computation
      • Domestic Employee Coverage Threshold Amount
  • Rev. Proc. 2011-60
    • Part 1 General Information
      • Section 1.1 — Overview of Revenue Procedure 2011-60/ What’s New
      • Section 1.2 — Definitions
      • Section 1.3 — General Requirements for Acceptable Substitute Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, 1042-S, and 8935
    • Part 2 Specifications for Substitute Forms 1096 and Copies A of Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, and 8935 (All Filed with the IRS)
      • Section 2.1 — Specifications
      • Section 2.2 — Instructions for Preparing Paper Forms That Will Be Filed with the IRS
    • Part 3 Specifications for Substitute Form W-2G (Filed with the IRS)
      • Section 3.1 — General
      • Section 3.2 — Specifications for Copy A of Form W-2G
    • Part 4 Substitute Statements to Form Recipients and Form Recipient Copies
      • Section 4.1 — Specifications
      • Section 4.2 — Composite Statements
      • Section 4.3 - Additional Information for Substitute and Composite Forms 1099-B
      • Section 4.4 — Required Legends
      • Section 4.5 — Miscellaneous Instructions for Copies B, C, D, 1, and 2
      • Section 4.6 — Electronic Delivery of Recipient Statements
    • Part 5 Additional Instructions for Substitute Forms 1098, 1097-BTC, 1099, 5498, W-2G, and 1042-S
      • Section 5.1 — Paper Substitutes for Form 1042-S
      • Section 5.2 — OMB Requirements for All Forms in This Revenue Procedure
      • Section 5.3 — Reproducible Copies of Forms
      • Section 5.4 — Effect on Other Revenue Procedures
    • Part 6 Exhibits
      • Section 6.1 — Exhibits of Forms in the Revenue Procedure
  • Rev. Proc. 2011-61
    • Part 1 Introduction to Substitute Forms
      • Section 1.1 - Overview of Revenue Procedure 2011-61
      • Section 1.2 - IRS Contacts
      • Section 1.3 - What’s New
      • Section 1.4 - Definitions
      • Section 1.5 - Agreement
    • Part 2 General Guidelines for Submissions and Approvals
      • Section 2.1 - General Specifications for Approval
      • Section 2.2 - Highlights of Permitted Changes and Requirements
      • Section 2.3 - Vouchers
      • Section 2.4 - Restrictions on Changes
      • Section 2.5 - Guidelines for Obtaining IRS Approval
      • Section 2.6 - Office of Management and Budget (OMB) Requirements for All Substitute Forms
    • Part 3 Physical Aspects and Requirements
      • Section 3.1 - General Guidelines for Substitute Forms
      • Section 3.2 - Paper
      • Section 3.3 - Printing
      • Section 3.4 - Margins
      • Section 3.5 - Examples of Approved Formats
      • Section 3.6 - Miscellaneous Information for Substitute Forms
    • Part 4 Additional Resources
      • Section 4.1 - Guidance From Other Revenue Procedures
      • Section 4.2 - Electronic Tax Products
      • Section 4.3 - IRS Tax Products on DVD (Publication 1796)
    • Part 5 Requirements for Specific Tax Returns
      • Section 5.1 - Tax Returns (Forms 1040, 1040A, 1120, etc.)
      • Section 5.2 - Changes Permitted to Graphics (Forms 1040A and 1040)
      • Section 5.3 - Changes Permitted to Form 1040A Graphics
      • Section 5.4 - Changes Permitted to Form 1040 Graphics
    • Part 6 Format and Content of Substitute Returns
      • Section 6.1 - Acceptable Formats for Substitute Forms and Schedules
      • Section 6.2 - Additional Instructions for All Forms
    • Part 7 Miscellaneous Forms and Programs
      • Section 7.1 - Specifications for Substitute Schedules K-1
      • Section 7.2 - Guidelines for Substitute Forms 8655
    • Part 8 Additional Information
      • Section 8.1 - Forms for Electronically Filed Returns
      • Section 8.2 - Effect on Other Documents
  • Rev. Proc. 2011-62
    • Part A. General
      • Section 1. Purpose
      • Section 2. What’s New
      • Section 3. General Rules for Paper Forms W-2 and W-3
      • Section 4. General Rules for Filing Forms W-2 (Copy A) Electronically
    • Part B. Specifications for Substitute Forms W-2 and W-3
      • Section 1A. Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form W-3 Filed with the SSA
      • Section 1B. Specifications for Substitute Black-and-White Copy A and W-3 Forms Filed with the SSA
      • Section 2. Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W-2)
      • Section 3. Electronic Delivery of Form W-2 and W-2c Recipient Statements.
    • Part C. Additional Instructions
      • Section 1. Additional Instructions for Form Printers
      • Section 2. Instructions for Employers
      • Section 3. OMB Requirements for Both Red-Ink and Black-and-White Copy A and W-3 Substitute Forms
      • Section 4. Reproducible Copies of Forms
      • Section 5. Effect on Other Documents
      • List of Exhibits
• Part IV. Items of General Interest
  • Announcement 2011-81
  • Announcement 2011-82
    • Background
    • Elimination of Demonstrations Regarding Coverage and Nondiscrimination Requirements
    • Form 5307 Applications Limited to Adopters of VS Plans Who Modify Pre-Approved Terms
    • Form 5300 Applications for M&P and VS Plans
    • Form 5307 Applications That Are Filed Before May 1, 2012
    • DRAFTING INFORMATION
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
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