This revenue ruling provides guidance to employers funding their retiree health benefits through a wholly owned subsidiary. The ruling concludes that the arrangement is insurance for federal income tax purposes.

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 June 2014.

This revenue ruling holds that tangible assets used in converting corn to fuel grade ethanol are properly included in asset class 49.5 of Rev. Proc. 87–56 for depreciation purposes.

This notice provides guidance on an amendment to reflect the outcome of United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013) that is adopted after the beginning of a plan year that is effective during a plan year (“mid-year amendment”) to a plan described in Internal Revenue Code (“Code”) § 401(k)(12) or (13) (“§ 401(k) safe harbor plan”) or § 401(m)(11) or (12) (“§ 401(m) safe harbor plan”) of the Internal Revenue Code pursuant to Q&A-8; of Notice 2014–19, 2014–17 IRB 979.

This revenue ruling holds that tangible assets used in converting corn to fuel grade ethanol are properly included in asset class 49.5 of Rev. Proc. 87–56 for depreciation purposes.

This notice updates the appendix to Notice 2013–1, which lists the Indian tribes who have settled tribal trust cases against the United States. Notice 2012–60 originally was published in IRB 2012–41 (October 9, 2012). Notice 2012–60 was superceded by Notice 2013–1 IRB 2013–3, and the appendix to Notice 2013–1 was superceded by Notice 2013–16 (IRB 2013–14), then Notice 2013–36, then Notice 2013–55, and then Notice 2014–22. However, an additional tribe has settled its case against the United States since the publication of Notice 2014–22, so we are publishing an updated appendix to Notice 2013–1. This notice would supercede Notice 2014–22.