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 May 2010.

Renewable electricity production, refined coal production, and Indian coal production; calendar year 2010 inflation adjustment factors and reference prices. This notice announces the calendar year 2010 inflation adjustment factors and reference prices for the renewable electricity production credit, refined coal production credit, and Indian coal production credit under section 45 of the Code.

Final regulations under section 9812 of the Code provide guidance on the requirements imposed on group health plans by the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA), generally prohibiting plans from imposing financial requirements or treatment limitations with respect to mental health or substance use disorder benefits that are more restrictive than those imposed with respect to medical/surgical benefits under the plan.

Final regulations under section 9812 of the Code provide guidance on the requirements imposed on group health plans by the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA), generally prohibiting plans from imposing financial requirements or treatment limitations with respect to mental health or substance use disorder benefits that are more restrictive than those imposed with respect to medical/surgical benefits under the plan.

The competent authorities of the United States and Belgium entered into the following agreement regarding the types of pension plans established in either Contracting State that will be deemed to generally correspond to a pension plan recognized for tax purposes in the other Contracting State as required by paragraphs 7 and 9 of Article 17 (Pensions, Social Security, Annuities, Alimony, and Child Support) of the Convention Between the Government of the United States of America and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Brussels on November 27, 2006. The Agreement is entered into under paragraph 3 of Article 24 (Mutual Agreement Procedure).

This notice provides an extension of time to pay tax through October 15, 2010, to civilian spouses of servicemembers working in a U.S. territory but claiming a residence or domicile for tax purposes in a state or the District of Columbia pursuant to the Military Spouses Residency Relief Act (MSRRA). In addition, this notice provides procedures for filing claims for refund of federal income taxes to civilian spouses of servicemembers working in a state or the District of Columbia but claiming residence or domicile for tax purposes in a U.S. territory under MSRRA.

This document provides notice of public hearing on proposed regulations (REG-134235-08, 2010-16 I.R.B. 596) providing guidance to tax return preparers on furnishing an identifying number on tax returns and claims for refund of tax that they prepare. A public hearing is scheduled for May 6, 2010.