This is the table of contents of Internal Revenue Bulletin IRB 2011-15. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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Final regulations under section 3042 of ERISA by the Joint Board for the Enrollment of Actuaries update the requirements for initial enrollment and for re-enrollment (including changes to the continuing professional education requirement) and update the standards for performance for enrolled actuaries.
A list is provided of organizations now classified as private foundations.
This procedure provides issuers of qualified mortgage bonds (QMBs) and qualified mortgage credit certificates (MCCs) with average area purchase price safe harbors for statistical areas in the United States and with a nationwide average purchase price for residences in the United States for purposes of the QMB rules under section 143 of the Code and the MCC rules under section 25. Rev. Proc. 2010-25 obsoleted in part.
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