Nonacquiescence to the holding that all events fixing a liability for federal income tax purposes occur when discount fuel purchase coupons are issued to a customer for retail grocery purchases.

Notice 2016–52 provides guidance relating to certain transactions, undertaken in anticipation of foreign-initiated adjustments to foreign income tax liabilities of section 902 corporations, which will be treated as splitter arrangements under section 909.

This notice provides that the IRS will not assert that cash payments an employer makes to § 170(c) organizations (in exchange for vacation, sick, or personal leave that its employees elect to forgo) constitute gross income or wages of the employees under certain circumstances.

This announcement requests comments on ways in which Treasury and the IRS can facilitate compliance with the qualification requirements for qualified plan documents in light of the changes to the determination letter program described in Rev. Proc. 2016–37, 2016–29 I.R.B. 136.

This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2016 used under § 417(e)(3)(D), the 24-month average segment rates applicable for September 2016, 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).

Notice 2016–57 extends the temporary nondiscrimination relief for closed defined benefit plans that is provided in Notice 2014–5, 2014–2 I.R.B. 276, by making that relief available for plan years beginning before 2018 if the conditions of Notice 2014–5 continue to be satisfied.