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Internal Revenue Bulletin:  2015-26 

June 29, 2015 

EMPLOYEE PLANS


Table of Contents

Notice 2015–42Notice 2015–42

This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2015 used under § 417(e)(3)(D), the 24-month average segment rates applicable for June 2015, and the 30-year Treasury rates. These rates reflect the application of § 430(h)(2)(C)(iv), which was added by the Moving Ahead for Progress in the 21st Century Act, Public Law 112–141 (MAP–21) and amended by section 2003 of the Highway and Transportation Funding Act of 2014 (HATFA).

TD 9724T.D. 9724

This document contains final regulations regarding disclosure of the summary of benefits and coverage and the uniform glossary for group health plans and health insurance coverage in the group and individual markets under the Patient Protection and Affordable Care Act. These final rules amend the 2012 final regulations to incorporate guidance, concerning document requirements and safe harbors, that was issued by the Departments of Labor, HHS and IRS/Treasury subsequent to the publication of the 2012 final regulations.


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