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 December 2013.

National Mortgage Settlement payments. This revenue ruling explains the tax treatment of payments to homeowners pursuant to the National Mortgage Settlement, a group of settlement agreements entered into in 2012 with five bank mortgage servicers to address mortgage loan servicing and foreclosure abuses.

These proposed regulations under section 752 of the Code relate to recourse liabilities of a partnership and the special rules for related persons. The proposed regulations affect partnerships and their partners. Comments are requested by March 17, 2014.

Proposed regulations under section 41 of the Code provide guidance on the treatment of qualified research expenditures and gross receipts resulting from transactions between members of a controlled group of corporations or a group of trades or businesses under common control for purposes of determining the credit under section 41 for increasing research activities. Comments are requested by March 13, 2014. A public hearing is scheduled for April 23, 2014.

This notice provides guidance on the application of the rules under section 125 of the Code (relating to cafeteria plans, including health and dependent care flexible spending arrangements (FSAs)), and section 223 of the Code (relating to health savings accounts (HSAs)), as those two provisions relate to the participation by same-sex spouses in certain employee benefit plans following the Supreme Court decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013), and the issuance of Rev. Rul. 2013–17. Rev. Rul. 2013–17 is amplified.

This notice provides guidance on section 45R for certain small employers that cannot offer a qualifying health plan (QHP) through a Small Business Health Options Program (SHOP) Exchange because the employer's principal business address is in a county in which a QHP through a SHOP Exchange will not be available for the 2014 calendar year.

This announcement notifies financial institutions creating accounts and entering registration information on the IRS FATCA registration website about certain steps, as originally announced in Notice 2013–43, those financial institutions will need to take on or after January 1, 2014. This announcement also provides general information concerning anticipated publication dates of final qualified intermediary (QI), withholding foreign partnership (WP), and withholding foreign trust agreements (WT).

2014 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2014 are provided for use in determining contributions to defined benefit plans and permitted disparity.

This document proposes amendments to regulations regardeing excepted benefits under the Code. Excepted benefits are exempt from the health reform requirements that were added to the Code by the Health Insurance Portability and Accountability Act and the Affordable Care Act. Comments requested by February 24, 2014.

This notice provides temporary nondiscrimination relief for certain “closed” defined benefit pension plans (i.e., defined benefit plans that provide ongoing accruals but that have been amended to limit those accruals to some or all of the employees who participated in the plan on a specified date). The notice permits certain employers that sponsor a closed DB plan and a DC plan to demonstrate that the aggregated plans comply with the nondiscrimination requirements of § 401(a)(4) on the basis of equivalent benefits, even if the aggregated plans do not satisfy the current conditions for testing on that basis. This notice also requests comments on possible permanent changes to the nondiscrimination rules under § 401(a)(4). Comments requested by February 28, 2014.

Under interim guidance, a Type III supporting organization will be treated as functionally integrated if it (i) supports a supported organization that is a governmental entity to which the supporting organization is responsive; and (ii) engages in activities for or on behalf of that governmental supported organization that perform the functions of, or carry out the purposes of, that governmental supported organization and that, but for the involvement of the supporting organization, would normally be engaged in by the governmental supported organization itself. Pending further guidance, private foundations and sponsoring organizations that maintain donor-advised funds generally may continue to rely on the grantor reliance standards of Notice 2006–109, as modified by this notice, in determining whether a potential grantee is a Type I, Type II, or functionally integrated Type III SO for purposes of the excise taxes imposed under sections 4942, 4945, and 4966. Comments are requested by March 7, 2014. Notice 2006–109 modified.

This document sets forth procedures for issuing determination letters and rulings on the exempt status of organizations under sections 501 and 521 of the Code. The procedures also apply to revocation and modification of determination letters or rulings, and provide guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under section 7428 of the Code. Rev. Proc. 2013–9 is superseded.

This document sets forth procedures for issuing determination letters and rulings on private foundation status under section 509(a) of the Code, operating foundation status under section 4942(j)(3), and exempt operating foundation status under section 4940(d)(2), of organizations exempt from Federal income tax under section 501(c)(3). This revenue procedure also applies to the issuance of determination letters on the foundation status under section 509(a)(3) of nonexempt charitable trusts described in section 4947(a)(1). Rev. Proc. 2013–10 is superseded.

Final regulations relating to agents authorized under section 3504 of the Code to perform acts under the Federal Unemployment Tax Act (FUTA) required of employers who are home care service recipients.

This document proposes amendments to regulations regarding excepted benefits under the Code. Excepted benefits are exempt from the health reform requirements that were added to the Code by the Health Insurance Portability and Accountability Act and the Affordable Care Act. Comments requested by February 24, 2014.

Under interim guidance, a Type III supporting organization will be treated as functionally integrated if it (i) supports a supported organization that is a governmental entity to which the supporting organization is responsive; and (ii) engages in activities for or on behalf of that governmental supported organization that perform the functions of, or carry out the purposes of, that governmental supported organization and that, but for the involvement of the supporting organization, would normally be engaged in by the governmental supported organization itself. Pending further guidance, private foundations and sponsoring organizations that maintain donor-advised funds generally may continue to rely on the grantor reliance standards of Notice 2006–109, as modified by this notice, in determining whether a potential grantee is a Type I, Type II, or functionally integrated Type III SO for purposes of the excise taxes imposed under sections 4942, 4945, and 4966. Comments are requested by March 7, 2014. Notice 2006–109 modified.

This revenue procedure provides issuers of qualified mortgage bonds, as defined in § 143(a) of the Code, and issuers of mortgage credit certificates, as defined in § 25(c), with a list of qualified census tracts for each state and the District of Columbia. See §§ 25(c)(2)(A)(iii)(V) and 143(j)(1)(A). Rev. Proc. 2003–49 is modified and superseded.