Internal Revenue Bulletin:  2013-31 

July 29, 2013 

EMPLOYEE PLANS


Table of Contents

T.D. 9624 T.D. 9624

These final regulations provide guidance on coverage of certain preventive services. They provide an exemption for religious employers from the coverage of contraceptive services requirement under section 2713 of the Public Health Service Act, incorporated into the Code by section 9815. The rules also establish accommodations for nonprofit organizations that do not meet the definition of religious employer but have a religious objection to providing coverage of contraceptive services.

Notice 2013-46 Notice 2013-46

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