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Internal Revenue Bulletin:  2016-47 

November 21, 2016 

EMPLOYEE PLANS


Table of Contents

Notice 2016–67Notice 2016–67

The notice addresses the application of the market rate of return limitation of §411(b)(5)(B)(i) and §1.411(b)(5)–1(d) to a pension equity plan (PEP) that provides for implicit interest. In addition, this notice requests comments on potential proposed regulations that would subject implicit interest PEPs to the market rate of return limitation.

T.D. 9791T.D. 9791

This document contains final regulations regarding the definition of short-term, limited-duration insurance for purposes of the exclusion from the definition of individual health insurance coverage, and standards for travel insurance and supplemental health insurance coverage to be considered excepted benefits. This document also amends a reference in the final regulations relating to the prohibition on lifetime and annual dollar limits.


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