This notice provides: (i) revised timelines for implementation of the requirements of sections 1471 through 1474 of the Code, commonly referred to as the Foreign Account Tax Compliance Act, or FATCA; and (ii) additional guidance concerning the treatment of financial institutions located in jurisdictions that have signed intergovernmental agreements for the implementation of FATCA (IGAs) but have not yet brought those IGAs into force. The Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) intend to amend the regulations under sections 1471 through 1474 to adopt these rules. Prior to the effective date of those amendments, taxpayers may rely on the provisions of this notice.

This notice amplifies the relief provided by Notices 2013-39 and 2013-40. Those Notices provided temporary relief from certain limitations on low-income housing projects financed with tax-exempt bonds under § 142(d) and LIHTCs under § 42, respectively, to permit such projects to house individuals displaced by severe storms and tornadoes occurring in Oklahoma between May 18 and May 27, 2013. Following the release of those Notices, FEMA extended the period during which the disasters occurred to June 2, 2013, and added flooding to the list of disasters covered. This Notice makes the same changes to Notices 2013-39 and 2013-40.

This notice provides a proposed revenue procedure that would establish a de minimis exception to the wash sale rules of section 1091 of the Code for certain redemptions of shares of money market funds that, under regulations proposed by the Securities and Exchange Commission, would no longer maintain a constant share price. Comments requested by October 28, 2013.

These final regulations provide guidance on coverage of certain preventive services. They provide an exemption for religious employers from the coverage of contraceptive services requirement under section 2713 of the Public Health Service Act, incorporated into the Code by section 9815. The rules also establish accommodations for nonprofit organizations that do not meet the definition of religious employer but have a religious objection to providing coverage of contraceptive services.

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in July 2013; the 24-month average segment rates; the funding segment rates applicable for July 2013; and the minimum present value rates for June 2013. 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).

These final regulations provide guidance on coverage of certain preventive services. They provide an exemption for religious employers from the coverage of contraceptive services requirement under section 2713 of the Public Health Service Act, incorporated into the Code by section 9815. The rules also establish accommodations for nonprofit organizations that do not meet the definition of religious employer but have a religious objection to providing coverage of contraceptive services.

This notice provides transition relief for 2014 from the information reporting requirements under sections 6055 and 6056 of the Code and from the employer shared responsibility provisions under section 4980H of the Code.