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 2015.

This notice modifies Notice 2015–4 by providing a revised effective date of the performance and quality standards that certain small wind energy property must meet to qualify for the energy credit under section 48 of the Internal Revenue Code.

These proposed regulations relate to multiemployer pension plans that are projected to have insufficient funds, at some point in the future, to pay the full benefits to which individuals will be entitled under the plans (referred to as plans in “critical and declining status”). The Multiemployer Pension Reform Act of 2014 (“MPRA”) amended the Internal Revenue Code to incorporate suspension of benefits provisions that permit these multiemployer plans to reduce pension benefits payable to participants and beneficiaries if certain conditions are satisfied. MPRA requires the Secretary of the Treasury, in consultation with the Pension Benefit Guaranty Corporation and the Secretary of Labor, to approve or deny applications by these plans to reduce benefits. As required by MPRA, these proposed regulations, together with temporary regulations being published at the same time, provide guidance implementing these statutory provisions. These proposed regulations would affect active, retired, and deferred vested participants and beneficiaries of multiemployer plans that are in critical and declining status as well as employers contributing to, and sponsors and administrators of, those plans.

These temporary regulations relate to multiemployer pension plans that are projected to have insufficient funds, at some point in the future, to pay the full benefits to which individuals will be entitled under the plans (referred to as plans in “critical and declining status”). The Multiemployer Pension Reform Act of 2014 (“MPRA”) amended the Internal Revenue Code to incorporate suspension of benefits provisions that permit these multiemployer plans to reduce pension benefits payable to participants and beneficiaries if certain conditions are satisfied. MPRA requires the Secretary of the Treasury, in consultation with the Pension Benefit Guaranty Corporation and the Secretary of Labor, to approve or deny applications by these plans to reduce benefits. As required by MPRA, these temporary regulations, together with proposed regulations being published at the same time, provide guidance implementing these statutory provisions. These temporary regulations affect active, retired, and deferred vested participants and beneficiaries of multiemployer plans that are in critical and declining status as well as employers contributing to, and sponsors and administrators of, those plans.

This rulemaking finalizes three separate proposed regulations issued under section 2713 of the Public Health Service Act (PHS Act), incorporated into section 9815 of the Internal Revenue Code. They finalize rules proposed in: July 2010 related to the coverage of preventive services (also published as a temporary rule as part of an interim final regulation), August 2014 related to the alternative process that an eligible organization may use to provide notice of a religious objection to the coverage of contraceptive services (also published as a temporary rule as part of an interim final regulation), and August 2014 that proposed changes to the definition of eligible organization. These final rules concern the coverage of recommended preventive services that were not previously finalized. They define who qualifies as an eligible organization and explain how an eligible organization can provide notice of a religious objection to providing coverage and include details concerning the self-certification process. The final rules also define what is a closely held for-profit entity for purposes of the accommodation in connection with the coverage of contraceptive services.

This rulemaking finalizes three separate proposed regulations issued under section 2713 of the Public Health Service Act (PHS Act), incorporated into section 9815 of the Internal Revenue Code. They finalize rules proposed in: July 2010 related to the coverage of preventive services (also published as a temporary rule as part of an interim final regulation), August 2014 related to the alternative process that an eligible organization may use to provide notice of a religious objection to the coverage of contraceptive services (also published as a temporary rule as part of an interim final regulation), and August 2014 that proposed changes to the definition of eligible organization. These final rules concern the coverage of recommended preventive services that were not previously finalized. They define who qualifies as an eligible organization and explain how an eligible organization can provide notice of a religious objection to providing coverage and include details concerning the self-certification process. The final rules also define what is a closely held for-profit entity for purposes of the accommodation in connection with the coverage of contraceptive services.