Internal Revenue Bulletin:  2013-22 

May 28, 2013 

EMPLOYEE PLANS


REG-106796-12 REG-106796-12

These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services provided by individuals to certain health insurance providers. Section 162(m)(6) was enacted as part of the Patient Protection and Affordable Care Act (Public Law 111-148, 124 Stat. 119, 868 (2010)).

Notice 2013-32 Notice 2013-32

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2013; the 24-month average segment rates; the funding transitional segment rates applicable for May 2013; and the minimum present value transitional rates for April 2013. 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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