Section 1274A – inflation adjusted numbers for 2014. This ruling provides the dollar amounts, increased by the 2014 inflation adjustment, for section 1274A of the Code. Rev. Rul. 2012–33 is supplemented and superseded.

These final regulations under section 1001 explain when the transfer or assignment of certain derivative contracts does not result in a realization event for the nonassigning counterparty to the contract.

2014 Social Security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced (1) the OASDI contribution and benefit base for remuneration paid in 2014 and self-employment income earned in taxable years beginning in 2014, and (2) the domestic employee coverage threshold amount for 2014.

These final regulations implement the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008, which requires parity between mental health or substance use disorder benefits and medical/surgical benefits with respect to financial requirements and treatment limitations under group health plans and group and individual health insurance coverage.

This announcement contains a correction to Rev. Proc. 2011–42, 2011–37 I.R.B. 318, regarding the use and evaluation of statistical samples and sampling estimates.