Table of Contents

• Notice 2012-7
  • 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
    • (1) Major Disaster Area
    • (2) Approval of the Authority
    • (3) Certifications and Recordkeeping
    • (4) Rent Restrictions
    • (5) Protection of Existing Tenants
  • EFFECTIVE DATES
  • PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION
• Notice 2012-8
  • Proposed Rev. Proc. [XXXX-XX]
  • SECTION 1. PURPOSE AND SCOPE
  • SECTION 2. BACKGROUND
  • SECTION 3. SIGNIFICANT CHANGES
  • SECTION 4. GENERAL CONDITIONS FOR RELIEF
  • SECTION 5. PROCEDURE
  • SECTION 6. EFFECT ON OTHER DOCUMENTS
  • SECTION 7. EFFECTIVE DATE
  • SECTION 8. DRAFTING INFORMATION
• Notice 2012-9
  • I. PURPOSE
  • II. BACKGROUND
  • III. INTERIM GUIDANCE
  • In General (Q&A-1 and Q&A-2)
  • Employers Subject to the Reporting Requirement (Q&A-3)
  • Method of Reporting on the Form W-2 (Q&A-4 through Q&A-10)
  • Aggregate Cost of Applicable Employer-Sponsored Coverage (Q&A-11 through Q&A-15)
  • Cost of Coverage Required to be Included in the Aggregate Reportable Cost (Q&A-16 through Q&A-23)
  • Methods of Calculating the Cost of Coverage (Q&A-24 through Q&A-27)
  • Other Issues Relating to Calculating the Cost of Coverage (Q&A-28 through Q&A-31)
  • Additional Issues
  • IV. TRANSITION RELIEF
  • V. EFFECT ON OTHER DOCUMENTS
  • VI. DRAFTING INFORMATION