Internal Revenue Bulletin:  2013-19 

May 6, 2013 

EMPLOYEE PLANS


REG-122706-12 REG-122706-12

This document proposes amendments to regulations, consistent with the Affordable Care Act, concerning the 90-day waiting period limitation for group health coverage as well as amendments to existing requirements such as preexisting condition limitations and other portability provisions added by HIPAA and implementing regulations.

Notice 2013-28 Notice 2013-28

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in April 2013; the 24-month average segment rates; the funding transitional segment rates applicable for April 2013; and the minimum present value transitional rates for March 2013. The rates in this notice reflect certain changes implemented by the Moving Ahead for Progress in the 21st Century Act, Pub. L. 112-141 (MAP-21).


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