Table of Contents

• Notice 2012-13
  • I. PURPOSE
  • II. BACKGROUND
  • III. TRANSITION RELIEF
  • IV. FILING OF FORM 8850 WITH ELECTRONIC SIGNATURES
  • V. ALTERNATIVE METHOD OF FILING OR SIGNING FORM 8850—FILING OR SIGNING BY FACSIMILE
  • VI. GUIDANCE FOR TAX-EXEMPT ORGANIZATIONS
  • VII. REQUEST FOR COMMENTS
  • VIII. EFFECT ON OTHER DOCUMENTS
  • EFFECTIVE DATE
  • DRAFTING INFORMATION
• Notice 2012-15
  • SECTION 1. OVERVIEW
  • SECTION 2. BACKGROUND
    • .01 Section 367(a)
    • .02 Section 367(b)
    • .03 Section 304
    • .04 Application of Section 367 to Section 304 Transactions
    • .05 Section 1248(a)
  • SECTION 3. REVISED APPROACH TO SECTION 304 TRANSACTIONS
  • SECTION 4. APPLICATION OF SECTION 367 TO SECTION 304 TRANSACTIONS
    • .01 Application of Section 367(a)
    • .02 Application of Section 367(b)
    • .03 Example
  • SECTION 5. FINALIZATION OF THE 2009 REGULATIONS UNDER SECTION 1248
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. COMMENTS
  • SECTION 8. PAPERWORK REDUCTION ACT
  • SECTION 9. DRAFTING INFORMATION
• Notice 2012-16
  • 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 2012-17
  • INTRODUCTION
  • BACKGROUND
    • Automatic Enrollment
    • Employer Shared Responsibility
    • 90-Day Limitation on Waiting Periods
  • DISCUSSION
  • REQUEST FOR COMMENTS
  • FOR FURTHER INFORMATION