Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 2005 and 2006. Rev. Rul. 92-19 supplemented in part.

Temporary and proposed regulations under section 1502 of the Code revise the tacking rule of the life-nonlife consolidated regulations by eliminating the requirement relating to the separation of profitable and loss activities.

Temporary and proposed regulations under section 1502 of the Code revise the tacking rule of the life-nonlife consolidated regulations by eliminating the requirement relating to the separation of profitable and loss activities.

This notice provides guidance to issuers of state and local bonds on “qualified highway or surface freight transfer facilities” under section 142(a)(15) of the Code. It provides that a project receiving an allocation from the Department of Transportation of a portion of the $15 billion national limitation for qualified highway or surface freight transfer facilities will be treated as meeting the definition of qualified highway or surface freight transfer facilities. It also provides guidance to issuers on how to meet the information reporting requirements.

This notice provides a brief description of various elections that were created by the American Jobs Creation Act of 2004 as well as the revocation of certain elections, and it includes information about the effective date, the deadline for making the election/revocation, and interim guidance where applicable. Rev. Proc. 2002-9 modified and amplified.

Sample; discretionary amendment; Roth section 401(k) plan. This notice provides a sample plan amendment for sponsors, practitioners, and employers (plan sponsors) who want to provide for designated Roth contributions in their section 401(k) plans. The sample amendment will help those plan sponsors comply with the requirement to timely adopt a discretionary amendment by the end of the plan year in which the amendment is effective.

Parents & Friends for Better Education, Inc., of Houma, LA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.

This notice provides a brief description of various elections that were created by the American Jobs Creation Act of 2004 as well as the revocation of certain elections, and it includes information about the effective date, the deadline for making the election/revocation, and interim guidance where applicable. Rev. Proc. 2002-9 modified and amplified.

This document updates the procedures for requesting assistance from the U.S. competent authority under the provisions of tax coordination agreements entered into between the IRS and the tax agencies of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, and Puerto Rico (collectively, the U.S. possessions). Rev. Proc. 89-8 superseded.

This announcement contains corrections to T.D. 9244, 2006-8 I.R.B. 463, that provides guidance regarding the determination of the basis of stock or securities received in exchange for, or with respect to, stock or securities in certain transactions.

This announcement contains a correction to final regulations (T.D. 9248, 2006-9 I.R.B. 524) under sections 881(b) and 937(a) of the Code that provide rules for determining bona fide residency in the following U.S. possessions: American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the United States Virgin Islands.