Internal Revenue Bulletin: 2012-52
December 27, 2012
Final regulations under sections 4375, 4376, and 4377 of the Code provide guidance on determining which health insurance policies and self-insured health plans and arrangements are subject to fees for the Patient-Centered Outcomes Research Trust Fund, and also on the requirements for calculating, reporting, and paying the fees.
This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44, 2007-2 C.B. 54. The 2012 Cumulative List is to be used by plan sponsors and practitioners submitting determination, opinion, or advisory letter applications for plans during the period beginning February 1, 2013 and ending January 31, 2014.
Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in December 2012; the 24-month average segment rates; the funding transitional segment rates applicable for December 2012; and the minimum present value transitional rates for November 2012. The rates in this notice reflect certain changes implemented by the Moving Ahead for Progress in the 21st Century Act, Public Law 112-141 (MAP-21).
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