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IRB 2012-44

Table of Contents
(Dated October 29, 2012)
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This is the table of contents of Internal Revenue Bulletin IRB 2012-44. 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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Highlights of This Issue

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

EMPLOYEE PLANS

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 October 2012; the 24-month average segment rates; the funding transitional segment rates applicable for October 2012; and the minimum present value transitional rates for September 2012. The rates in this notice reflect certain changes implemented by the Moving Ahead for Progress in the 21st Century Act, Public Law 112-141 (MAP-21).

EXEMPT ORGANIZATIONS

This announcement provides notice of public hearing on proposed regulations, (REG-130266-11, 2012-32 I.R.B. 126), that provide guidance regarding the requirements for charitable hospital organizations relating to financial assistance and emergency medical care policies, charges for certain care provided to individual eligible for financial assistance, and billing and collections under section 501 of the Code. Announcements 2012-29 and 2012-38 corrected. A public hearing is scheduled for December 5, 2012.



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