This is the table of contents of Internal Revenue Bulletin IRB 2015-52. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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Interest rates: underpayment and overpayments. The rates for interest determined under section 6621 of the code for the calendar quarter beginning January 1, 2016, will be 3 percent for overpayments (2 percent in the case of a corporation), 3 percent for the underpayments, and 5 percent for large corporation underpayments. The rate of interest paid on the portion of a corporation overpayment exceeding $10,000 will be 0.5 percent.
The Notice provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans during the period beginning February 1, 2016 and ending January 31, 2017.
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2015 used under § 417(e)(3)(D), the 24-month average segment rates applicable for December 2015, and the 30-year Treasury rates. These rates reflect the application of § 430(h)(2)(C)(iv), which was added by the Moving Ahead for Progress in the 21st Century Act, Public Law 112–141 (MAP–21) and amended by section 2003 of the Highway and Transportation Funding Act of 2014 (HATFA).
This notice provides guidance on the application of the decision in Obergefell v. Hodges, 576 U.S. ___, 135 S.Ct. 2584 (2015), to retirement plans qualified under section 401(a) of the Internal Revenue Code (Code) and to health and welfare plans, including cafeteria plans under section 125 of the Code.
This notice provides further guidance on the application of various provisions of the Affordable Care Act (ACA) to employer-provided health coverage. The notice addresses, among other topics: (1) application of ACA market reform provisions to health reimbursement arrangements and certain other forms of employer-provided health coverage; (2) impact of HRA contributions, employer flex contributions, opt-out payments, and fringe benefit payments under certain federal statutes on determination of the employee’s required contribution for purposes of §§ 36B and 5000A, and for any related consequences under § 4980H; (3) clarification of how §§ 4980H, 6055 and 6056 apply to government entities and to certain forms of government-provided health coverage; and (4) application of the COBRA continuation coverage rules to unused amounts in a health flexible spending arrangement (health FSA) carried over and available in later years.
Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
This notice provides further guidance on the application of various provisions of the Affordable Care Act (ACA) to employer-provided health coverage. The notice addresses, among other topics: (1) application of ACA market reform provisions to health reimbursement arrangements and certain other forms of employer-provided health coverage; (2) impact of HRA contributions, employer flex contributions, opt-out payments, and fringe benefit payments under certain federal statutes on determination of the employee’s required contribution for purposes of §§ 36B and 5000A, and for any related consequences under § 4980H; (3) clarification of how §§ 4980H, 6055 and 6056 apply to government entities and to certain forms of government-provided health coverage; and (4) application of the COBRA continuation coverage rules to unused amounts in a health flexible spending arrangement (health FSA) carried over and available in later years.
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