This is the table of contents of Internal Revenue Bulletin IRB 2013-19. 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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These final and temporary regulations eliminate one of the exceptions to the coordination rule governing the overlap of the asset transfer and indirect stock transfer rules, and provide certain technical changes to the rules governing the transfers of stock or securities in a section 361 exchange.
This notice of proposed rulemaking cross-references temporary regulations that eliminate one of the exceptions to the coordination rule governing the overlap of the asset transfer and indirect stock transfer rules, and provide certain technical changes to the rules governing the transfers of stock or securities in a section 361 exchange.
This document proposes amendments to regulations, consistent with the Affordable Care Act, concerning the 90-day waiting period limitation for group health coverage as well as amendments to existing requirements such as preexisting condition limitations and other portability provisions added by HIPAA and implementing regulations.
This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in April 2013; the 24-month average segment rates; the funding transitional segment rates applicable for April 2013; and the minimum present value transitional rates for March 2013. The rates in this notice reflect certain changes implemented by the Moving Ahead for Progress in the 21st Century Act, Pub. L. 112-141 (MAP-21).
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