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 February 2006.

Temporary and proposed regulations under section 7874 of the Code provide for determination of whether a foreign corporation is a surrogate foreign corporation when the foreign corporation is part of an expanded affiliated group. A public hearing on the proposed regulations is scheduled for April 27, 2006.

Temporary and proposed regulations under section 7874 of the Code provide for determination of whether a foreign corporation is a surrogate foreign corporation when the foreign corporation is part of an expanded affiliated group. A public hearing on the proposed regulations is scheduled for April 27, 2006.

This notice provides procedures for a vehicle manufacturer to certify that a passenger automobile or light truck meets certain requirements for the new advanced lean burn technology motor vehicle credit or the new qualified hybrid motor vehicle credit, and to certify the amount of the credit available with respect to the vehicle. The notice also provides guidance to taxpayers who purchase passenger automobiles and light trucks regarding the conditions under which they may rely on the vehicle manufacturer’s certification.

Final regulations under section 401 of the Code provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred arrangements.

Final, temporary, and proposed regulations under section 6011 of the Code relate to the time for employers to file returns and make deposits under the Federal Insurance Contributions Act (FICA) and returns of income tax withheld. The regulations require employers who receive notification of qualification for the Employers’ Annual Federal Tax Program (Form 944) to file Form 944, Employer’s Annual Federal Tax Return, annually instead of Form 941, Employer’s Quarterly Federal Tax Return, quarterly beginning in the 2006 taxable year. The regulations also permit most employers who file Form 944 to remit accumulated employment taxes annually with their return and modify the lookback period and de minimis deposit rule for these employers. The proposed regulations also provide an additional method for quarterly return filers to determine whether the amount of accumulated employment taxes is considered de minimis. A public hearing on the proposed regulations is scheduled for April 26, 2006.

Final, temporary, and proposed regulations under section 6011 of the Code relate to the time for employers to file returns and make deposits under the Federal Insurance Contributions Act (FICA) and returns of income tax withheld. The regulations require employers who receive notification of qualification for the Employers’ Annual Federal Tax Program (Form 944) to file Form 944, Employer’s Annual Federal Tax Return, annually instead of Form 941, Employer’s Quarterly Federal Tax Return, quarterly beginning in the 2006 taxable year. The regulations also permit most employers who file Form 944 to remit accumulated employment taxes annually with their return and modify the lookback period and de minimis deposit rule for these employers. The proposed regulations also provide an additional method for quarterly return filers to determine whether the amount of accumulated employment taxes is considered de minimis. A public hearing on the proposed regulations is scheduled for April 26, 2006.

This announcement contains a correction to a notice of proposed rulemaking (REG-158080-04, 2005-43 I.R.B. 786) regarding the application of section 409A to nonqualified deferred compensation plans.

This announcement contains a correction to T.D. 9203, 2005-25 I.R.B. 1285, which is adding back regulations section 301.7701-3T after it was removed in error.