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Section 45R — Average premium for small group market for determining the small employer health insurance credit. Section 45R provides a federal income tax credit to eligible small employers, including tax-exempt organizations, that make nonelective contributions towards their employees’ health insurance premiums under an arrangement that meets certain requirements. The amount of an employer’s premiums that are taken into consideration for purposes of calculating the credit cannot exceed the average premium for the small group market in the state in which the employer offers coverage. This ruling publishes the average premium rates for the small group market. These rates are determined by the Department of Health and Human Services.
Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2010; the 24-month average segment rates; the funding transitional segment rates applicable for May 2010; and the minimum present value transitional rates for April 2010.
A list is provided of organizations now classified as private foundations.
This document contains a correction to final regulations (T.D. 9350, 2007-2 C.B. 607) that modify the rules relating to the disclosure of reportable transactions under section 6011 of the Code.
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