Table of Contents

• Notice 2012-26
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. CHANGES RELATING TO PARTIALLY QUALIFYING PROPERTY
  • SECTION 4. EFFECT ON OTHER DOCUMENTS
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. DRAFTING INFORMATION
• Notice 2012-27
• Notice 2012-28
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • YIELD CURVE AND SEGMENT RATES
  • 30-YEAR TREASURY SECURITIES INTEREST RATES
  • MINIMUM PRESENT VALUE SEGMENT RATES
  • DRAFTING INFORMATION
• Rev. Proc. 2012-22
  • Section 1. — Purpose
  • Section 2 — What’s New
  • Section 3 — Filing Forms W-2c and W-3c Electronically
  • Section 4 — Specifications for Red-Ink Substitute Forms W-2c (Copy A) and W-3c Filed With the SSA
  • Section 5 — Specifications for Substitute Black-and-White Forms W-2c (Copy A) and W-3c Filed With the SSA
  • Section 6 — Requirements for Substitute Privately-Printed Forms W-2c (Copies B, C, and 2) Furnished to Employees
  • Section 7 — Instructions for Employers
  • Section 8 — OMB Requirements for Both Red-Ink and Black-and-White Copy A and W-3c Substitute Forms
  • Section 9 — Reproducible Copies of Forms
  • Section 10 — Effect on Other Documents
  • Section 11 — Exhibits