Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for August 2013.

Proposed regulations provide rules under section 36B of the Code relating to requirements for Affordable Insurance Exchanges to report information relating to the health insurance premium tax credit, enacted by section 1401 of the Affordable Care Act. Comments requested by September 3, 2013.

2013 Section 43 Inflation Adjustment. This notice announces the inflation adjustment factor and phase-out amount for the enhanced oil recovery credit for taxable years beginning in the 2013 calendar year. The notice concludes that the enhanced oil recovery credit for qualified costs paid or incurred in 2013 is phased out completely. The notice also contains the previously published figures for taxable years beginning in the 1991 through 2012 calendar years.

This notice provides updated static mortality tables to be used by defined benefit pension plans for purposes of satisfying certain funding and benefit requirements under the Code and the Employee Retirement Income Security Act of 1974 (ERISA). These tables apply for purposes of calculations for valuation dates occurring during calendar years 2014 and 2015. The notice also includes a modified unisex version of the mortality tables for use in determining the minimum present value for distributions with annuity starting dates that occur during stability periods beginning in calendar years 2014 and 2015. The notice also requests comments by October 8, 2013, regarding the publication of mortality tables for future years.