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 February 2014.

Proposed regulations on the shared responsibility payment for not maintaining minimum essential coverage under section 5000A, which was added by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111–173. Comments must be received by April 28, 2014.

This announcement extends to February 2, 2015, the deadline to submit on-cycle applications for opinion and advisory letters for pre-approved defined benefit plans for the plans’ second six-year remedial amendment cycle. The submission period for these applications was scheduled to expire on January 31, 2014. This extension applies to defined benefit mass submitter lead and specimen plans, word-for-word identical plans, master and prototype minor modifier placeholder applications, and non-mass submitter defined benefit plans. Rev. Proc. 2007–44, Rev. Proc. 2011–49 are modified.

This revenue procedure provides an automatic extension pursuant to § 301.9100–3 for certain estates having no filing requirement under § 6018(a) to elect portability of the decedent’s unused exclusion amount for the benefit of the decedent’s surviving spouse pursuant to § 2010(c)(5)(A). The revenue procedure applies to estates of decedents dying after December 31, 2010, and before January 1, 2014, and includes estates of decedents survived by a same-sex spouse that were not eligible to elect portability until after the decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013) and the publication of Rev. Rul. 2013–17, 2013–38 I.R.B. 201. Rev. Proc. 2014–3, 2014–1 I.R.B. 111, is Amplified.

This revenue procedure provides an automatic extension pursuant to § 301.9100–3 for certain estates having no filing requirement under § 6018(a) to elect portability of the decedent’s unused exclusion amount for the benefit of the decedent’s surviving spouse pursuant to § 2010(c)(5)(A). The revenue procedure applies to estates of decedents dying after December 31, 2010, and before January 1, 2014, and includes estates of decedents survived by a same-sex spouse that were not eligible to elect portability until after the decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013) and the publication of Rev. Rul. 2013–17, 2013–38 I.R.B. 201. Rev. Proc. 2014–3, 2014–1 I.R.B. 111, is Amplified.