Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9584
    • Notice 2012-31
    • Notice 2012-32
    • Notice 2012-33
    • Rev. Proc. 2012-24
    • Rev. Proc. 2012-26
  • EMPLOYEE PLANS
    • Notice 2012-31
  • EXEMPT ORGANIZATIONS
    • Announcement 2012-19
  • ADMINISTRATIVE
    • T.D. 9584
    • Notice 2012-32
    • Notice 2012-33
    • Rev. Proc. 2012-24
    • Rev. Proc. 2012-25
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9584
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation and Summary of Comments
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE SOURCE
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2012-31
    • I. PURPOSE AND OVERVIEW
    • II. ACTUARIAL VALUE OF EXISTING EMPLOYER-SPONSORED PLANS
    • III. STATUTORY BACKGROUND
    • IV. HHS INTENTIONS WITH RESPECT TO ACTUARIAL VALUE FOR QUALIFIED HEALTH PLANS
    • V. ASSUMPTIONS TO BE USED IN THE MINIMUM VALUE DETERMINATION
      • A. Standard Population and Utilization
      • B. Treatment of HSAs and HRAs in Calculating Minimum Value
    • VI. OPTIONS FOR DETERMINING MINIMUM VALUE
      • A. AV and MV Calculators
      • B. Design-Based Safe Harbor Checklists
      • C. Actuarial Certification
    • VII. REQUEST FOR COMMENTS
    • FOR ADDITIONAL INFORMATION
  • Notice 2012-32
    • I. PURPOSE
    • II. BACKGROUND
    • III. REQUEST FOR COMMENTS
    • IV. DRAFTING INFORMATION
  • Notice 2012-33
    • I. PURPOSE
    • II. BACKGROUND
      • A. Reporting to the Service
      • B. Reporting to Employees
    • III. REQUEST FOR COMMENTS
    • IV. DRAFTING INFORMATION
  • Rev. Proc. 2012-24
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. COUNTRIES OF RESIDENCE WITH RESPECT TO WHICH THE REPORTING REQUIREMENT APPLIES
    • SECTION 4. COUNTRIES WITH WHICH TREASURY AND THE IRS HAVE DETERMINED THAT AUTOMATIC EXCHANGE OF DEPOSIT INTEREST INFORMATION IS APPROPRIATE
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. DRAFTING INFORMATION
  • Rev. Proc. 2012-25
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • Average Area Purchase Price
    • Qualified Mortgage Credit Certificate Program
    • Income Limitations for Qualified Mortgage Bonds and Mortgage Credit Certificates
    • Average Area and Nationwide Purchase Price Limitations
    • SECTION 3. APPLICATION
    • Average Area Purchase Price Safe Harbors
    • Nationwide Average Purchase Price
    • SECTION 4. AVERAGE AREA AND NATIONWIDE AVERAGE PURCHASE PRICES
    • SECTION 5. EFFECT ON OTHER DOCUMENTS
    • SECTION 6. EFFECTIVE DATES
    • SECTION 7. REQUEST FOR COMMENTS
    • SECTION 8. PAPERWORK REDUCTION ACT
    • SECTION 9. DRAFTING INFORMATION
  • Rev. Proc. 2012-26
    • SECTION 1. PURPOSE
    • SECTION 2. 2013 INFLATION ADJUSTED ITEMS
    • SECTION 3. EFFECTIVE DATE
    • SECTION 4. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2012-19
• 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
• How to get the Internal Revenue Bulletin
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin