Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for January 2004.

Final regulations under section 417(a)(3) of the Code consolidate the content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans, and specify requirements for disclosing the relative value of optional forms of benefit that are payable from certain retirement plans in lieu of a qualified joint and survivor annuity.

This notice provides basic information, in question and answer format, on Health Savings Accounts (HSAs).

This notice provides tables that show the amount of an individual's income that is exempt from a notice of levy used to collect delinquent tax in 2004.

This notice clarifies that the new application process for an IRS Individual Taxpayer Identification Number (ITIN), which generally requires that the application be accompanied by the applicant's completed tax return, constitutes compliance with regulations section 301.6109-1(d)(3)(ii). This notice also requests taxpayers to submit comments on the revised ITIN application process.

Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set forth for the 2003 accident year. These factors will be used to compute discounted unpaid losses under section 846 of the Code.

Insurance companies; discounting estimated salvage recoverable. The salvage discount factors are set forth for the 2003 accident year. These factors will be used to compute discounted estimated salvage recoverable under section 832 of the Code.

This document details changes made by Chief Counsel which impact distribution codes for Form 1099-R. These changes could impact the filing of 1099-R and Form 5498 for tax year 2003.