Rp 2010-52

Qualified Transportation
Fringes
Notice 2010–94
This notice delays the effective date of
Revenue Ruling 2006–57. Revenue Ruling 2006–57 provides guidance to employers on the use of smartcards, debit or credit
cards, or other electronic media to provide
qualified transportation fringes under sections 132(a)(5) and (f) of the Code. This
guidance is intended to provide relief to
mass transit providers that have been unable to update their systems in order to
comply with the Revenue Ruling guidelines prior to the current effective date of
January 1, 2011. The effective date of Revenue Ruling 2006–57 is further delayed
until January 1, 2012. Revenue Ruling
2006–57 is modified.
Revenue Ruling 2006–57, 2006–2
C.B. 911, provides guidance to employers
on the use of smartcards, debit or credit
cards, or other electronic media to provide qualified transportation fringes under
Internal Revenue Code §§ 132(a)(5) and
132(f). The ruling’s effective date was
set for January 1, 2008. In 2007, however, Treasury and the IRS became aware
that certain transit systems needed additional time to modify their technology and
make it compatible with the requirements
for vouchers set forth in Revenue Ruling
2006–57. Consequently, Treasury and the
IRS delayed the effective date of Revenue
Ruling 2006–57 until January 1, 2009.
See Notice 2007–76, 2007–2 C.B. 735.
In 2008, Treasury and the IRS further
delayed the effective date of Revenue
Ruling 2006–57 until January 1, 2010.
See Notice 2008–74, 2008–38 I.R.B.
718. And, in 2009, Treasury and the IRS
delayed the effective date of Revenue
Ruling 2006–57 until January 1, 2011.
See Notice 2009–95, 2009–52 I.R.B. 968.
Certain transit systems need additional
time to complete the process of adapting
their technology to achieve compatibility
with the requirements for vouchers.
Therefore, the ruling’s effective date is
further delayed until January 1, 2012.
Nevertheless, employers and employees
may rely on Revenue Ruling 2006–57 with
respect to transactions occurring prior to
January 1, 2012.
The principal author of this notice is Syd Gernstein of the Office of

December 27, 2010

Associate Chief Counsel (Tax Exempt
& Government Entities). For further
information regarding this notice, contact
Syd Gernstein at (202) 622–6040 (not a
toll-free call).

Rev. Proc. 2010–52
SECTION 1. PURPOSE
This revenue procedure describes the
procedure by which the plan sponsor of a
multiemployer pension plan may request
and obtain approval of an extension of
an amortization period in accordance with
§ 431(d) of the Internal Revenue Code of
1986 (Code).
SECTION 2. BACKGROUND
INFORMATION
.01 Section 431(d).—Section 431(d)
was added to the Code as part of a significant revision of the funding rules for
pension plans qualified under § 401(a)
made by the Pension Protection Act of
2006 (PPA). Parallel provisions to § 431(d)
can be found at § 304(d) of the Employee
Retirement Income Security Act of 1974
(ERISA). The Secretary of the Treasury
has interpretive and enforcement jurisdiction over both provisions.
Section 431(d)(1) provides that if the
plan sponsor of a multiemployer plan submits to the Secretary of the Treasury an
application for an extension of the amortization period for any unfunded liability
described in § 431(b)(2)(B) or 431(b)(4)
(referred to in this revenue procedure as
a “charge base”), and includes the certification by the plan’s actuary described in
§ 431(d)(1)(B), the Secretary shall extend
the amortization period for the period (not
in excess of five years) requested in the application. An extension under § 431(d)(1)
is referred to as an automatic extension.
In addition, § 431(d)(2)(A) provides that
the plan sponsor of a multiemployer plan
may submit an application for an extension of the amortization period for any
such charge base, and the Secretary may
extend the amortization period for a period of time not in excess of 10 years less
the number of years of any automatic extension with respect to such charge base,
if the Secretary makes the determination

927

described in § 431(d)(2)(B). An extension under § 431(d)(2) is referred to as an
alternative extension. Section 431(d)(3)
requires that an applicant provide notice
of the extension application to each affected party described in § 4001(a)(21) of
ERISA.
.02 Rev. Proc. 2008–67.—Rev. Proc.
2008–67, 2008–2 C.B. 1211, provided the
procedure for submitting an application for
a ruling on an amortization extension with
respect to plan years starting after December 31, 2007. This revenue procedure differs from Rev. Proc. 2008–67 in a number of ways. The major differences include: modifications to the list of affected
parties to whom notification must be made
(adding the Pension Benefit Guaranty Corporation (PBGC) and removing contributing employers); extension of the period for
submission of an application; and modification of the treatment of automatic extension applications for purposes of certifying a plan’s status under § 432(b)(3) of the
Code. This revenue procedure also clarifies certain other aspects of Rev. Proc.
2008–67. In addition, the model notice
in this revenue procedure now includes
a plain language explanation section and
a Comment and IRS Acknowledgement
Sheet.
.03
Section
431(b)(8).—Section
211(a)(2) of the Preservation of Access to
Care for Medicare Beneficiaries and Pension Relief Act of 2010 (PRA 2010), Pub.
L. No. 111–192, added § 431(b)(8) to the
Code. Section 431(b)(8)(A) provides a
special amortization rule for certain net
investment losses in the case of a multiemployer plan that meets a solvency test.
The special rule applies to the portion of
the plan’s experience loss or gain for a
plan year attributable to net investment
losses (if any) incurred in either or both
of the first two plan years ending after
August 31, 2008 (an eligible loss year).
This portion of the experience loss or
gain may be treated as an item separate
from other experience losses, to be amortized in equal annual installments (until
fully amortized) over the period beginning
with the plan year in which such portion
is first recognized in the actuarial value
of assets and ending with the last plan
year in the 30-plan-year period beginning with the eligible loss year. Under
§ 431(b)(8)(A)(ii)(I), the amortization period under the special amortization rule

2010–52 I.R.B.

cannot be further extended under § 431(d).
In addition, under § 431(b)(8)(A)(ii)(II),
if an extension of an amortization period
was granted under § 431(d) for any plan
year before a decision to apply the special
amortization rule for the plan year, that
extension cannot result in the amortization
period under the special amortization rule
exceeding 30 years.
SECTION 3. APPLICATIONS TO
EXTEND AN AMORTIZATION
PERIOD — IN GENERAL
.01 Who may submit.—An application
for approval to extend the period of years
required to amortize any unfunded liability must be submitted by the plan sponsor (i.e., the board of trustees of the plan,
and referred to in this revenue procedure
as the applicant or Board) or by an authorized representative of the applicant. The
application must be signed by an authorized trustee who is a current member of
the Board or by an authorized representative of the applicant who either must be
identified in (a), (b), or (c) of subsection
9.02(11) of Rev. Proc. 2010–4, 2010–1
I.R.B. 122, or must be an enrolled actuary within the meaning of § 7701(a)(35).
Where an authorized representative signs
the application or will appear before the
Service in connection with the application,
a Form 2848, Power of Attorney and Declaration of Representative, must be submitted with the application. An individual is not an authorized representative of
the applicant merely on account of being
an administrator or trustee of the plan.
.02 Submission.—An application must
be submitted to:
Employee Plans
Internal Revenue Service
Commissioner, TE/GE
Attention: SE:T:EP:RA
P.O. Box 27063
McPherson Station
Washington, D.C. 20038
The user fee required by Rev. Proc.
2010–8, 2010–8 I.R.B. 234, must be sent
with such an application.
.03 Required Information.—An application must contain the information
required by § 4 and/or § 5 of this revenue
procedure, as applicable. Applications
must include the plan name, the plan spon-

2010–52 I.R.B.

sor’s employer identification number, and
the plan number. Applications must also
include a statement that the notice required
by § 3.05 of this revenue procedure has
been provided, a description of the method
of delivery used to satisfy the notice requirement, and a copy of the notice.
.04 Necessary Procedural Documents.—An application will not be considered unless it complies with (1) and (2)
below.
(1) The application must contain a declaration in the following form: “Under
penalties of perjury, I declare that I have
examined this request, or this modification to the request, including accompanying documents, and, to the best of my
knowledge and belief, the request or the
modification contains all the relevant facts
relating to the request or the modification,
and such facts are true, correct, and complete.” This declaration must be signed
by an authorized trustee who is a current
member of the Board. The signature of
an individual with a power of attorney
will not suffice for the declaration. See
§ 9.02(13) of Rev. Proc. 2010–4.
(2) Because the application constitutes
a request for a ruling, compliance with
§ 6110 is also required. Section 601.201
of the Statement of Procedural Rules sets
forth the requirements applicable to requests for rulings and determination letters which are subject to § 6110. Section 601.201(e) furnishes specific instructions to applicants.
The applicant must provide with the application either a statement of proposed
deletions and the statutory basis for each
proposed deletion, or a statement that no
information other than names, addresses,
and taxpayer identifying numbers need be
deleted.
.05 Notification.—Within 14 days prior
to the date of an application, the applicant
must provide a copy of a written notice
to each affected party (within the meaning of § 4001(a)(21) of ERISA) stating
that an application for an extension of the
amortization period under § 431(d) is being submitted to the Service. This includes
each employee organization representing
employees covered by the plan, each participant, beneficiary, and alternate payee
(within the meaning of § 414(p)(8)) of the
Code), and the PBGC. The original of the
notice must bear a signature by an authorized trustee who is a current member of

928

the applicant’s Board and must be in substantially the form set forth in the Model
Notice found in Appendix A to this revenue procedure. The Service does not require the applicant to furnish any information to affected parties in addition to that
required by the Model Notice in Appendix A as part of the extension application
process, but additional information may be
provided by the applicant pursuant to the
collective bargaining process or otherwise.
The notice must be hand-delivered or
mailed to the last known address of each
employee organization, participant, beneficiary, and alternate payee. Alternatively,
the notice may be delivered electronically
in accordance with the requirements of
§ 1.401(a)–21 of the Income Tax Regulations. Merely posting the notice on a bulletin board is not sufficient to satisfy this
notice requirement. If the applicant makes
a reasonable effort to carry out the provisions of this paragraph, then failure of an
employee organization, participant, beneficiary, or alternate payee to receive the notice will not cause the applicant to fail the
notice requirement.
Notice to the PBGC may be submitted electronically to [email protected] or may be sent to the
following address:
Pension Benefit Guaranty Corporation
Attn: Multiemployer Program Division
1200 K Street, N.W.
Washington, D.C. 20005–4026
.06
Providing
Information.—Employers who have difficulty
in furnishing the information specified
in this revenue procedure may call the
Employee Plans Customer Assistance
Service at 1–877–829–5500 (a toll-free
number), or write for guidance to the
following address:
Internal Revenue Service
Commissioner, TE/GE
Attention: SE:T:EP:RA:T:A2
1111 Constitution Avenue, N.W.
Washington, D.C. 20224
In appropriate instances, pre-submission conferences may be afforded in addition to conferences available under Rev.
Proc. 2010–8.
.07 Coordination of Extension Applications.—The total length of an amortization period extension permitted under

December 27, 2010

paragraphs (1) and (2) of § 431(d) of the
Code for a charge base is limited to 10
years. Section 4 of this revenue procedure relates to automatic extensions under § 431(d)(1). Section 5 of this revenue procedure relates to alternative extensions under § 431(d)(2). An automatic extension for a charge base may not exceed
five years. An alternative extension for a
charge base may be for up to 10 years less
any automatic extension approved for that
charge base. An applicant requesting both
types of extension may do so in a single
application. However, such an application
must include the information specified in
§ 4.01 below (including the actuarial certification described in § 4.01(4)), the information specified in § 5.01 below, and
a completed copy of the checklist that appears as Appendix B of this revenue procedure. Such a combined application will be
considered a single ruling request. If the
applicant requests both types of extension
in a single application, the Service may approve the automatic extension without approving the alternative extension.
.08 Modification of Existing Extension.—If a plan has already received under
§ 431(d), or under § 412(e) as in effect before the effective date of PPA, an extension
for less than 10 years of the amortization
period on any charge base, an application
for an alternative extension may be submitted modifying the extension on such
charge base to a total of 10 years (taken together with the original extension). Even
if the original extension was for less than
five years, no such modification of an extension may be requested as an automatic
extension.
.09 Interim Effect of Application.—Whether the Service has ruled on
an application does not affect the 90-day
deadline for certification of a multiemployer plan’s status under § 432(b)(3) of
the Code. In making this certification, if
the plan has submitted an application for
an automatic extension under § 431(d)(1)
and the Service has not yet ruled on the
application, the actuary must treat the application as approved. However, for certifications made before January 1, 2011, the
actuary may, but is not required to, treat as
approved an application for an automatic
extension on which the Service has not yet
ruled. The provisions in the preceding two
sentences do not apply if the application
was submitted after the deadline specified

December 27, 2010

in Section 6, or if the actuary has reason
to believe that the standards of this revenue procedure have not been met for the
application submitted.
SECTION 4. APPLICATION FOR
AUTOMATIC EXTENSION
.01 Information to be provided.—An
applicant for an automatic extension must
furnish the following information:
(1) A list of the charge bases for which
an extension of the amortization periods is
requested.
(2) The length of the extension of the
amortization period being requested for
each of the charge bases listed in (1) above
(up to a maximum of five years). No
extension will be granted with respect to
an amortization period for net investment
losses described under § 431(b)(8)(A)(i).
(3) Whether a prior application for an
automatic or alternative amortization extension under § 431(d), or amortization extension under § 412(e) as in effect before
the effective date of PPA, was or was not
approved with respect to any of the charge
bases for which an extension is requested,
including, if approved, the length of the extension, and, if denied, the reason for the
denial and an explanation of why the reason for the denial no longer applies.
(4) A certification by the plan’s actuary
that, based on reasonable assumptions:
1. Absent the extension for which the
plan is applying, the plan would have an
accumulated funding deficiency in the current plan year or any of the nine succeeding
plan years,
2. The plan sponsor has adopted a plan
to improve the plan’s funding status,
3. The plan is projected to have sufficient assets to timely pay expected benefits and anticipated expenditures over the
amortization period as extended, and
4.
The notice required under
§ 431(d)(3)(A) has been provided, in
accordance with § 3.05 of this revenue
procedure.
.02 Ruling.—Upon receipt of the application with the necessary information, and
verification that the criteria stated above
have been met, the Secretary shall issue
a statement to the applicant providing approval for the requested extension.
.03 Applicable Period.—The procedures of this § 4 shall not apply with
respect to any application submitted after

929

December 31, 2014, in accordance with
§ 431(d)(1)(C).
SECTION 5. APPLICATION FOR
ALTERNATIVE EXTENSION
.01 Information to be provided.—An
applicant for an alternative extension must
furnish appropriate evidence that the extension of the amortization period would
carry out the purposes of ERISA and PPA
and would provide adequate protection for
participants and their beneficiaries, and
that the failure to permit the extension
would (I) result in a substantial risk to the
voluntary continuation of the plan, or a
substantial curtailment of pension benefit
levels or employee compensation, and (II)
be adverse to the interests of plan participants in the aggregate. What constitutes
appropriate evidence will depend on the
facts and circumstances of each case. A
response must be furnished for each of
paragraphs (1) through (5) below. In certain cases, some of the material described
in paragraphs (1) through (5) may be inapplicable, unavailable, inappropriate, or
burdensome to furnish. In such cases, the
applicant must furnish a statement indicating why the material for a particular
paragraph is inapplicable, unavailable,
inappropriate, or burdensome.
(1) General facts concerning the participating employers.
A brief statement should be submitted concerning: (a) the history of the
contributing employers and the industry
or industries covered by the plan; (b)
the ownership of the principal employers (as identified below) and any recent
or contemplated changes (such as acquisitions, mergers, or discontinuances of
operations) which might have a bearing
on the employers’ organizations or general financial condition; (c) any recently
withdrawn principal employers with the
applicable withdrawal liability amounts
and dates; and (d) a general description
of the financial state of the industry in
which employees covered by the plan are
employed.
(2) The financial condition of the principal employers.
For purposes of this revenue procedure,
the principal employers are those employers who (1) are directly represented on the
applicant board of trustees, (2) made five
percent or more of the total contributions

2010–52 I.R.B.

to the plan during the preceding plan year,
or (3) for the current plan year, are required to make five percent or more of
the total required contributions under the
collective bargaining agreements relating
to the plan for which the extension is requested. Each of the principal employers
must submit the latest available annual financial report of the employer and each of
the other entities included within the controlled group of which the employer is a
member. This submission must include
at least the balance sheet, profit and loss
statement, cash flow statement, and notes
to the financial statement. Recent interim
financial reports for each of the controlled
group members, if available, must also be
submitted along with an interim financial
report covering the corresponding period
for the previous year. If the employer submits financial reports to the Securities and
Exchange Commission, these reports must
be submitted for the same period as the annual financial report. Preferably, the financial report should include certified financial statements. If certified financial statements have not been prepared, an uncertified report is acceptable. If neither certified nor uncertified reports are available, a
copy of the company’s latest available federal income tax return, including all of the
supporting schedules, must be submitted.
The required financial information of the
principal employers should be submitted
directly from each employer to the Service
at the following address, at the same time
that the application is made:
Employee Plans
Internal Revenue Service
Commissioner, TE/GE
Attention: SE:T:EP:RA
P.O. Box 27063
McPherson Station
Washington, D.C. 20038
(3) Information concerning the extension of the amortization period.
Information concerning the extension
of the amortization period must include the
following.
1. A list of the charge bases for which
the extension is requested, the amount of
each such base, and the number of years remaining in the amortization period for the
charge base. A favorable ruling will not
be granted on an application with respect

2010–52 I.R.B.

to which the total amount subject to the requested extension is not yet established.
2. The reasons why an extension of the
amortization period is needed.
3. The length of the extension of the
amortization period desired (up to a maximum of 10 years less any automatic
or previously approved alternative extension). No extension will be granted
with respect to an amortization period
for net investment losses described under
§ 431(b)(8)(A)(i).
4. Whether a prior application for an
automatic or alternative amortization extension under § 431(d), or amortization extension under § 412(e) as in effect before
the effective date of PPA, was or was not
approved with respect to any of the charge
bases for which an extension is requested,
including, if approved, the length of the extension, and, if denied, the reason for the
denial and an explanation of why the reason for the denial no longer applies.
5. Information concerning the actions
taken by the applicant, before the application for an extension has been made, to
reduce the plan’s unfunded liability. Such
actions would include the reduction of future plan benefit accruals and increases in
employer contribution rates. Also describe
any benefit reductions, contribution rate
increases, or other actions that are intended
to be taken in the future.
6. Projections of (i) funding standard
account credit balance/accumulated funding deficiencies, (ii) actuarial value of assets and market value of assets, (iii) current liabilities, and (iv) funding ratios (determined in accordance with § 432(i)) for
the length of the extension of the amortization period requested and for the period 10 years afterwards. For example,
if the applicant requests an extension of
10 years (including a five-year automatic
extension), the projections must be for a
20-year period. These projections must be
prepared by an enrolled actuary.
7. The first plan year for which the extension would apply, i.e., the first plan year
for which the extension of the amortization
period will be reflected in the determination of the minimum funding standard for
the plan (e.g., 1/1/2011–12/31/2011).
The Service may request additional information as needed.
(4) Facts concerning the pension plan.

930

For each pension plan for which an extension is requested, the following information must be supplied.
1. The date the plan was adopted.
2. The effective date of the plan.
3. The classes of employees covered.
4. The number of active participants
and the number of total participants.
5. A copy of the current plan document
and the most recent summary plan description.
6. A copy of the most recent determination letter issued to the plan.
7. A brief description of all plan amendments adopted during the first plan year
for which the extension would apply and
the previous four years which affect plan
costs, including the approximate effect of
each amendment on such costs.
8. The most recent actuarial report plus
any available actuarial reports for the preceding two plan years. Also, if not shown
in the most recent actuarial report, the
present value of accrued benefits, present
value of vested benefits, and fair market
value of assets (excluding contributions
not yet paid).
9. A description of how the plan is
funded (i.e., trust fund, individual insurance policies, etc.).
10. A list of the contributions actually paid to the plan in each month, from
the twenty-fourth month prior to the beginning of the first plan year for which
the extension would apply through the date
of the application (including the plan year
to which each of the contributions was
applied), with the employee contributions
and the employer contributions listed separately.
11. The approximate contribution required to meet the minimum funding standard for the first plan year for which the
extension would apply. This amount must
be determined by the plan’s enrolled actuary.
12. A copy of the most recently completed Annual Return/Report of Employee
Benefit Plan (Form 5500 series, as applicable) and a copy of the corresponding Actuarial Information schedule (Schedule MB).
13. A copy of each ruling letter for the
plan that waived the plan’s minimum funding standard during the last 15 plan years,
a statement of the amount waived for each
plan year, and a statement of the outstanding balance of the amortization base for
each waived funding deficiency. The out-

December 27, 2010

standing balance of the amortization base
for each waiver is to be calculated as of the
first day of the first plan year for which an
extension would apply.
14. A copy of each ruling letter for the
plan that granted under § 431(d), or under
§ 412(e) of the Code as in effect before
the effective date of the PPA, an extension
of time to amortize any unfunded liability
which became applicable at any time.
15. A copy of the certification of
whether or not the plan is in critical status
or endangered status, in accordance with
the requirements of § 432(b)(3), for the
first plan year for which the extension
would apply.
16. A copy of any funding improvement plan or rehabilitation plan to which
the plan is currently subject in accordance
with § 432, or to which the plan has been
subject at any time within the 10 years preceding the date of the application and all
updates to the funding improvement plan
or rehabilitation plan.
(5) Other information.
1. Describe the nature of any matters
pertaining to the plan which are currently
pending with, or are intended to be submitted to, the Service, the Department of Labor, or the PBGC.
2. Furnish details of any existing arbitration, litigation, or court procedure
which involves the plan.
.02 Checklist.—A checklist has been
provided in Appendix B for the use of an
applicant submitting an application for an
alternative extension. The checklist must
be signed and dated by the applicant or authorized representative and placed on top
of the application.
SECTION 6. DEADLINE FOR
REQUESTING AN EXTENSION
All extension applications must be submitted by the 15th day of the third calendar
month following the last day of the first
plan year for which the extension is intended to take effect. The Service will consider applications for extensions submitted
after this date only upon a showing of good
cause. In seeking an alternative extension
of an amortization period with respect to
a plan year which has not yet ended, the
applicant may have difficulty in furnish-

December 27, 2010

ing sufficient current information in support of the application. For this reason, it
is generally advised that an application not
be submitted earlier than 90 days prior to
the end of the plan year for which the extension is requested. This 90-day period
does not apply to applications for an automatic extension. Section 431(d)(2)(C) of
the Code requires that the Service act on
an application for an alternative extension
within 180 days of receiving the application. An application will not be considered received until the applicable information required by §§ 4.01, 5.01, and 5.02 of
this revenue procedure has been received.
The Service will provide notification to the
applicant of the date upon which it has full
receipt of all required information. The
Service will close, without issuing a ruling,
the file on a submission for which not all
of the required documentation is provided
in a timely manner.
SECTION 7. BANKRUPTCY
PETITIONS
If a significant number of contributing
employers or any of the principal employers file a bankruptcy petition after the application for an extension of an amortization period is submitted to the Service, the
applicant must provide to the Service an
update to the information required to be
submitted in § 5 of this revenue procedure, especially the financial information
in §§ 5.01(2) and 5.01(3).
SECTION 8. EFFECTIVE DATE
This revenue procedure is effective for
all ruling requests submitted on or after
January 1, 2011. Ruling requests submitted before January 1, 2011, may use this
revenue procedure or Rev. Proc. 2008–67.
SECTION 9. EFFECT ON OTHER
REVENUE PROCEDURES
Rev. Proc. 2010–4, 2010–1 I.R.B. 122,
is modified to the extent that this revenue
procedure provides special procedures for
issuing rulings with respect to applications
for an extension of an amortization period.
Rev. Proc. 2008–67 is superseded effective for applications submitted on or after January 1, 2011.

931

SECTION 10. PAPERWORK
REDUCTION ACT
The collection of information contained in this revenue procedure has been
reviewed and approved by the Office
of Management and Budget in accordance with the Paperwork Reduction Act
(44 U.S.C. § 3507) under control number
1545–1890.
An agency may not conduct or sponsor,
and a person is not required to respond
to, a collection of information unless the
collection of information displays a valid
OMB control number.
The collection of information in this
revenue procedure is in §§ 3, 4 and 5, and
Appendix B. This collection of information is required to evaluate, process, and
obtain approval of the application for an
extension of an amortization period. This
information will be used to make determinations on extensions of the amortization
period under § 431(d). The likely respondents are businesses or other for-profit institutions and nonprofit institutions.
The estimated total annual reporting/recordkeeping burden is 2,500 hours.
The estimated annual burden per respondent/recordkeeper varies from 71 to
129 hours, depending on individual circumstances, with an estimated average
burden of 100 hours. The estimated number of respondents/recordkeepers is 25.
The estimated annual frequency of responses is one.
Books or records relating to a collection
of information must be retained as long
as their contents may become material in
the administration of any internal revenue
law. Generally, tax returns and tax return
information are confidential, as required
by 26 U.S.C. § 6103.
DRAFTING INFORMATION
The principal author of this revenue
procedure is Tony Montanaro of the
Employee Plans, Tax Exempt and Government Entities Division.
Questions
about this revenue procedure and its application may be directed by email to
[email protected].

2010–52 I.R.B.

APPENDIX A: Model Notice
Notice of Application For Amortization Extension
Plan: [INSERT PLAN NAME]
Part I. Plain Language Explanation
This notice is to inform you that the [Insert plan name] is requesting a ruling from the IRS to extend certain amortization period(s).
Why is the pension plan sending you this notice? Pension plans are required by law to send out notices to affected parties when
certain events happen, such as when the plan requests a ruling from the IRS for certain purposes.
What the notice does: The notice alerts you to a ruling the pension plan is requesting from the IRS. You are not required to
take any action at all. The reason for the notice is to tell you about an action being taken by the pension plan, and to inform
you that you have a right to comment on the ruling the plan is requesting from the IRS. If you wish, you may comment to the
IRS on the ruling request, in accordance with the terms stated in Technical Provisions, Part II below. Or, if you wish, you may
take no action at all. Also, Information about Funded Status of Plan, Part III, explains how you may obtain more information
regarding the plan from the plan administrator, or from the Department of Labor.
What kind of ruling is the plan requesting? The plan’s participating employers are required to pay sufficient contributions to the
retirement fund, over a specified period of years, to bring the level of funding equal to the plan’s long term obligations. The ruling
request is to extend the period of years required to fund the obligations.
What the notice does not do: This notice does not obligate you to do anything. It gives you an opportunity to comment if you
wish. This notice does not enable the IRS to explain your benefits, or to adjust them in any way. The IRS does not maintain data
about your benefits under the plan. If you wish to obtain information about your benefits, you should ask the plan administrator.
The notice does not allow the IRS to give you information about a requested ruling. Disclosure laws prohibit the IRS from giving
out such information. However, see Information about Funded Status of Plan, Part III below, for an explanation of your right
under § 101(k) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), to request information from
the plan administrator that is relevant to the amortization extension application.
What the requested ruling would not do: The ruling the pension plan is requesting would not change your accrued benefit. If the
IRS were eventually to decide in favor of the requested ruling, the ruling would neither reduce your accrued benefit nor eliminate
the obligation of the contributing employers to continue to fund benefits. If the ruling request is approved by the IRS, your
pension plan remains obligated to pay your benefits as determined under the plan documents.
Part II. Technical Provisions
This notice is to inform you that an application for an extension of an amortization period for unfunded liability under § 431(d) of
the Internal Revenue Code (Code) and § 304(d) of ERISA will be submitted by [INSERT APPLICANT’S NAME] to the Internal
Revenue Service (IRS) for the [INSERT PLAN NAME] for the plan year beginning [INSERT DATE].
The IRS will grant an automatic extension if the plan’s actuary certifies that the plan’s funded status meets certain standards
described in § 431(d)(1) of the Code. The IRS may also grant an alternative extension if it determines (A) that the extension would
carry out the purposes of ERISA and the Pension Protection Act of 2006 and would provide adequate protection for participants,
and (B) that failure to permit the extension would result in substantial risk to the continuation of the plan, and would be adverse to
the interests of the plan participants in the aggregate. The plan is applying for (check one or both, as appropriate):
an automatic extension, and/or
an alternative extension.
The IRS has received a copy of this notice. The IRS will consider any relevant information that it receives concerning the
application for an extension. Any additional information that you may have should be submitted using the attached Comment and
IRS Acknowledgment Sheet. You may send this information to the following address:
Director, Employee Plans
Internal Revenue Service
Attn: SE:T:EP:RA:T:A2
1111 Constitution Avenue, N.W.
Washington, D.C. 20224

2010–52 I.R.B.

932

December 27, 2010

If you intend to submit comments, any such information should be submitted as soon as possible after you receive this notice.
Due to the disclosure restrictions of § 6103 of the Code, the IRS cannot provide any information with respect to the extension
application itself. In particular, the IRS cannot disclose that it has received such a ruling request. As a result, the only response the
IRS can make to any information you send is an acknowledgement that it has received your comments. Therefore, the IRS will
respond to your letter only if you include a completed acknowledgement sheet as given below in Part IV of this notice.
Part III. Information about Funded Status of Plan
As required by § 104(b)(2) and (4) of ERISA, the plan administrator must furnish a copy of the latest annual plan report upon
written request and make the annual report available for inspection at its principal office, which is located at [INSERT ADDRESS].
Under § 101(k)(1) of ERISA, any application for an extension of the amortization period under § 304(d) of ERISA or § 431(d) of
the Code (including the application for extension described in this notice) and the determination made by the IRS with respect to
such application may be obtained upon request by writing to the plan administrator at the above address. Such documents must be
furnished by the plan administrator no later than 30 days after receipt of the written request. Section 502(c)(4) of ERISA grants
the Department of Labor the authority to assess civil penalties not to exceed $1,000 per day for each violation of § 101(k).
[Instruction: If the plan administrator makes a reasonable charge to cover copying, mailing, and other costs of furnishing copies
permitted under § 101(k) of ERISA, the amount of such charge should be stated in the notice.]
In accordance with § 104 of ERISA, annual financial reports for this plan, which include employer contributions made to the plan
for any plan year, are available for inspection at the Department of Labor in Washington, D.C. Copies of such reports may be
obtained upon request and upon payment of copying costs from the following address:
Public Disclosure Room
Room N–1513
Employee Benefits Security Administration
U.S. Department of Labor
200 Constitution Avenue, N.W.
Washington, D.C. 20210
For 2009 and subsequent plan years, you may obtain an electronic copy of the plan’s annual report at www.efast.dol.gov and
accessing the Form 5500 search function.
The following information is provided pursuant to § 304(d)(3) of ERISA and § 431(d)(3) of the Code:
Present value of accrued benefits $
Present value of benefits that are guaranteed by the PBGC, calculated as though the plan terminated
$
Fair market value of plan assets $
The above calculations were as of [INSERT DATE]. The above present values were calculated using an interest rate or rates
of [INSERT INTEREST RATE(S)].
[SIGNATURE OF AUTHORIZED TRUSTEE OF THE APPLICANT BOARD]
[INSERT NAME]
[INSERT TITLE]

December 27, 2010

933

2010–52 I.R.B.

Part IV. Response to Comments
Comment and IRS Acknowledgement Sheet
For Comments on Application for Amortization Extension
If you send any comments about the application for an amortization extension, including whether the plan meets the criteria
stated in Part II above, you should provide your name and address below and include this acknowledgement sheet with your
comments. The IRS will complete the acknowledgment below, and return it to you. Since the IRS cannot disclose to you any
information about any other taxpayer, the IRS cannot tell you anything about any plan’s request for a ruling. Therefore, this
acknowledgement sheet will constitute the only response the IRS will make to your comments.
1. To be completed by the person submitting comments to the IRS:
Submitter’s Name and Address:

Plan with respect to which you are making comments:
[INSERT PLAN NAME]
2. To be completed by IRS:
Date your comments were received:

Signature:
Director, Employee Plans

2010–52 I.R.B.

934

December 27, 2010

APPENDIX B. APPLICATION FOR ALTERNATIVE EXTENSION OF AN AMORTIZATION PERIOD CHECKLIST
IS YOUR SUBMISSION COMPLETE?
Instructions
The Service will be able to respond more quickly to your application for an alternative extension of an amortization period if it is
carefully prepared and complete. To ensure your application is in order, use this checklist. Answer each question in the checklist
by inserting Y for yes, N for no, or N/A for not applicable, as appropriate, in the blank next to the item. Sign and date the checklist
(as applicant or authorized representative) and place it on top of your application.
You must submit a completed copy of this checklist with your application. If a completed checklist is not submitted with your
application, substantive consideration of your submission will be deferred until a completed checklist is received.
1. If you want to designate an authorized representative, have you included a properly executed Form 2848 (Power
of Attorney and Declaration of Representative)?
2. Have you satisfied all the requirements of Rev. Proc. 2010–4 (especially concerning signatures and penalties of
perjury statement)? (See § 3.04(1))
3. Have you included a statement of proposed deletions? (See § 3.04(2))
4. Have you included the user fee required under Rev. Proc. 2010–8? (See § 3.02)
5. Have you included a copy of the written notice that an application for an extension of an amortization period
is being submitted, a statement that such notice was delivered to each affected party, and a description of the method used to
satisfy the notice requirement? (See § 3.03 and Appendix A)
6. Have you included the general facts concerning the participating employers? (See § 5.01(1))
7. Have you included a description of the industry’s financial state? (See § 5.01(1))
8. Have you included information concerning the extension of the amortization period, including coordination with
any extension under § 431(b)(8)(A)(i) of the Code ? (See § 5.01(3))
9. Have you included information concerning the pension plan? (See § 5.01(4))
10. Have you included information concerning other matters pertaining to the plan? (See § 5.01(5))

Signature
Typed or printed name of person signing checklist
Title or Authority

December 27, 2010

Date

935

2010–52 I.R.B.

Part IV. Items of General Interest
Deletions From Cumulative
List of Organizations
Contributions to Which
are Deductible Under Section
170 of the Code
Announcement 2010–94
The Internal Revenue Service has revoked its determination that the organizations listed below qualify as organizations described in sections 501(c)(3) and
170(c)(2) of the Internal Revenue Code of
1986.
Generally, the Service will not disallow
deductions for contributions made to a
listed organization on or before the date
of announcement in the Internal Revenue
Bulletin that an organization no longer
qualifies. However, the Service is not
precluded from disallowing a deduction
for any contributions made after an organization ceases to qualify under section
170(c)(2) if the organization has not timely
filed a suit for declaratory judgment under
section 7428 and if the contributor (1) had
knowledge of the revocation of the ruling
or determination letter, (2) was aware that
such revocation was imminent, or (3) was
in part responsible for or was aware of the
activities or omissions of the organization
that brought about this revocation.
If on the other hand a suit for declaratory judgment has been timely filed,
contributions from individuals and organizations described in section 170(c)(2)
that are otherwise allowable will continue
to be deductible. Protection under section
7428(c) would begin on December 27,
2010, and would end on the date the court
first determines that the organization is
not described in section 170(c)(2) as more
particularly set forth in section 7428(c)(1).
For individual contributors, the maximum
deduction protected is $1,000, with a husband and wife treated as one contributor.
This benefit is not extended to any individual, in whole or in part, for the acts or
omissions of the organization that were
the basis for revocation.
Armenian Relief Society of Texas
Richmond, TX
Mexican American Research Center, Inc.
Austin, TX

2010–52 I.R.B.

Panhandle Land Conservancy, Inc.
Destin, FL

Revised Regulations
Concerning Section 403(b)
Tax-Sheltered Annuity
Contracts; Correction
Announcement 2010–95
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correction to final regulations.
SUMMARY: This document contains
a correction to final regulations (T.D.
9340, 2007–2 C.B. 487 ) that were
published in the Federal Register on
Thursday, July 26, 2007 (72 FR 41128)
providing updated guidance on section
403(b) contracts of public schools and
tax-exempt organizations described in
section 501(c)(3).
These regulations
will affect sponsors of section 403(b)
contracts, administrators, participants, and
beneficiaries.
DATES: The correction is effective October 26, 2010, and is applicable on July 26,
2007.
FOR
FURTHER
INFORMATION
CONTACT: Concerning the regulations, John Tolleris at (202) 622–6060;
concerning the regulations as applied to
church-related entities, Sherri Edelman
or Jason Levine at (202) 283–9634 (not
toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject
of this correction are under section 403(b)
of the Internal Revenue Code.
Need for Correction
As published, final regulations (T.D.
9340) contain an error that may prove to
be misleading and is in need of clarification.

936

Correction of Publication
Accordingly, the publication of the final regulations (T.D. 9340), which was the
subject of FR Doc. 07–3649, is corrected
as follows:
On page 41138, column 2, in the preamble, under footnote number 11, line 26,
the language “Rev. Rul. 66–254, 1966–2
C.B. 125” is removed.
LaNita Van Dyke,
Chief, Publications and
Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).
(Filed by the Office of the Federal Register on October 25,
2010, 8:45 a.m., and published in the issue of the Federal
Register for October 26, 2010, 75 F.R. 65567)

Form 1040, Form 1040A,
Form 1040EZ, and Form 1041
Electronic Filing Hardship
Waiver Request Procedures
for Calendar Year 2011
Announcement 2010–96
This announcement applies to tax return preparers who are required by law
to electronically file certain returns. On
December 3, 2010, proposed regulations
were published in the Federal Register
(75 FR 75439), which would implement
the statutory requirement under section
6011(e)(3) of the Internal Revenue Code
for specified tax return preparers to file
income tax returns using magnetic media
(electronically) for individuals, estates,
and trusts if the specified tax return preparers prepare and file the returns. Notice
2010–85, a notice of a proposed revenue procedure published in the Internal
Revenue Bulletin (I.R.B. 2010–51) on December 20, 2010, provides, for calendar
year 2011, that tax return preparers who
meet the definition of a “specified tax return preparer” and who believe they may
qualify for an undue hardship waiver may
voluntarily submit waiver requests to the
IRS prior to publication of a final revenue
procedure. Form 8944, Preparer e-file
Hardship Waiver Request, is now available

December 27, 2010

on-line and must be used to voluntarily request waivers for calendar year 2011. You
can get Form 8944 on-line at www.irs.gov.
Form 8944 may also be ordered by calling
1–800–TAX–FORM (1–800–829–3676),
the toll-free IRS number for ordering
forms. Forms ordered through the toll-free
number will be mailed to you.
Specified tax return preparers may submit completed Forms 8944 on or after the
date of the publication of this announcement. Specified tax return preparers are
encouraged to submit undue hardship
waiver requests using Form 8944 as soon
as possible to allow sufficient time for the
IRS to review the requests and provide
notification of approval or denial of the
requests. For calendar year 2011, Forms
8944 must be submitted to the IRS address

December 27, 2010

or facsimile number (but not both) listed
below, no later than April 1, 2011. Forms
8944 submitted after that date will only
be reviewed under limited circumstances,
as further explained in the instructions to
Form 8944. A specified tax return preparer may mail his or her completed Form
8944 and any required attachments to:
Internal Revenue Service
Attn: EFU Waiver
P.O. Box 4099
Stop 983
Woburn, MA 01888–4099
Alternatively, a specified tax return preparer may send his or her completed Form
8944 and any required attachments to the
IRS via facsimile to 1–877–477–0567 (a

937

toll-free number). Allow four to six weeks
to receive notification of approval or denial of the waiver request. However, the
approval or denial of waiver requests is
contingent upon and will not occur prior
to the publication of final regulations and
a final revenue procedure.
For questions about completing Form
8944, or to check on the status of a
hardship waiver request that has been
submitted and remains outstanding for
at least four weeks, call the IRS at
1–866–255–0654 (a toll-free number).
The principal author of this announcement
is Keith Brau of the Office of Associate
Chief Counsel (Procedure & Administration). For further information regarding
this announcement, contact Keith Brau at
(202) 622–4940 (not a toll-free number).

2010–52 I.R.B.

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the effect:
Amplified describes a situation where
no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the
fact situation set forth therein. Thus, if
an earlier ruling held that a principle applied to A, and the new ruling holds that the
same principle also applies to B, the earlier
ruling is amplified. (Compare with modified, below).
Clarified is used in those instances
where the language in a prior ruling is being made clear because the language has
caused, or may cause, some confusion.
It is not used where a position in a prior
ruling is being changed.
Distinguished describes a situation
where a ruling mentions a previously published ruling and points out an essential
difference between them.
Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A

and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).
Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in
a ruling that lists previously published rulings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Superseded describes a situation where
the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same position published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single ruling a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new ruling does more than restate the substance

of a prior ruling, a combination of terms
is used. For example, modified and superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is self
contained. In this case, the previously published ruling is first modified and then, as
modified, is superseded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names in
subsequent rulings. After the original ruling has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the additions, and supersedes all prior rulings in
the series.
Suspended is used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cases
in litigation, or the outcome of a Service
study.

ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.

PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D. —Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z —Corporation.

Abbreviations
The following abbreviations in current use
and formerly used will appear in material
published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.

2010–52 I.R.B.

i

December 27, 2010

Numerical Finding List1

Announcements— Continued:

Proposed Regulations— Continued:

Bulletins 2010–27 through 2010–52

2010-95, 2010-52 I.R.B. 936

REG-139343-08, 2010-33 I.R.B. 256

2010-96, 2010-52 I.R.B. 936

REG-119921-09, 2010-45 I.R.B. 626

Announcements:

REG-137486-09, 2010-46 I.R.B. 668

Notices:

REG-142800-09, 2010-44 I.R.B. 580

2010-43, 2010-27 I.R.B. 42
2010-44, 2010-28 I.R.B. 54
2010-45, 2010-29 I.R.B. 87
2010-46, 2010-29 I.R.B. 87
2010-47, 2010-30 I.R.B. 173
2010-48, 2010-32 I.R.B. 234
2010-49, 2010-34 I.R.B. 272
2010-50, 2010-33 I.R.B. 260
2010-51, 2010-33 I.R.B. 261
2010-52, 2010-36 I.R.B. 315
2010-53, 2010-36 I.R.B. 323
2010-54, 2010-38 I.R.B. 386
2010-55, 2010-37 I.R.B. 346
2010-56, 2010-39 I.R.B. 398
2010-57, 2010-38 I.R.B. 386
2010-58, 2010-38 I.R.B. 387
2010-59, 2010-39 I.R.B. 399
2010-60, 2010-40 I.R.B. 417
2010-61, 2010-40 I.R.B. 417
2010-62, 2010-40 I.R.B. 417
2010-63, 2010-40 I.R.B. 417
2010-64, 2010-40 I.R.B. 418
2010-65, 2010-40 I.R.B. 418
2010-66, 2010-40 I.R.B. 418
2010-67, 2010-40 I.R.B. 418
2010-68, 2010-40 I.R.B. 418
2010-69, 2010-40 I.R.B. 418
2010-70, 2010-40 I.R.B. 418
2010-71, 2010-40 I.R.B. 418
2010-72, 2010-40 I.R.B. 419
2010-73, 2010-40 I.R.B. 419
2010-74, 2010-40 I.R.B. 419
2010-75, 2010-41 I.R.B. 428
2010-76, 2010-41 I.R.B. 432
2010-77, 2010-41 I.R.B. 433
2010-78, 2010-41 I.R.B. 433
2010-79, 2010-42 I.R.B. 475
2010-80, 2010-45 I.R.B. 638
2010-81, 2010-45 I.R.B. 638
2010-82, 2010-42 I.R.B. 476
2010-83, 2010-50 I.R.B. 848
2010-84, 2010-44 I.R.B. 603
2010-85, 2010-44 I.R.B. 604
2010-86, 2010-44 I.R.B. 604
2010-87, 2010-43 I.R.B. 557
2010-88, 2010-47 I.R.B. 753
2010-89, 2010-46 I.R.B. 669
2010-90, 2010-50 I.R.B. 816
2010-91, 2010-50 I.R.B. 848

2010-48, 2010-27 I.R.B. 9

REG-144762-09, 2010-45 I.R.B. 637

2010-49, 2010-27 I.R.B. 10

REG-151605-09, 2010-31 I.R.B. 184

2010-50, 2010-27 I.R.B. 12

REG-153340-09, 2010-42 I.R.B. 469

2010-51, 2010-29 I.R.B. 83

REG-100194-10, 2010-51 I.R.B. 891

2010-52, 2010-30 I.R.B. 88

REG-112841-10, 2010-27 I.R.B. 41

2010-53, 2010-31 I.R.B. 182

REG-118412-10, 2010-29 I.R.B. 85

2010-54, 2010-40 I.R.B. 403

REG-119046-10, 2010-40 I.R.B. 415

2010-55, 2010-33 I.R.B. 253

REG-120391-10, 2010-35 I.R.B. 310

2010-56, 2010-33 I.R.B. 254

REG-120399-10, 2010-32 I.R.B. 239

2010-57, 2010-34 I.R.B. 267

REG-125592-10, 2010-43 I.R.B. 556

2010-58, 2010-37 I.R.B. 326

Revenue Procedures:

2010-59, 2010-39 I.R.B. 396
2010-60, 2010-37 I.R.B. 329

2010-25, 2010-27 I.R.B. 16

2010-61, 2010-40 I.R.B. 408

2010-26, 2010-30 I.R.B. 91

2010-62, 2010-40 I.R.B. 411

2010-27, 2010-31 I.R.B. 183

2010-63, 2010-41 I.R.B. 420

2010-28, 2010-34 I.R.B. 270

2010-64, 2010-41 I.R.B. 421

2010-29, 2010-35 I.R.B. 309

2010-65, 2010-41 I.R.B. 424

2010-30, 2010-36 I.R.B. 316

2010-66, 2010-42 I.R.B. 437

2010-31, 2010-40 I.R.B. 413

2010-67, 2010-43 I.R.B. 529

2010-32, 2010-36 I.R.B. 320

2010-68, 2010-44 I.R.B. 576

2010-33, 2010-38 I.R.B. 347

2010-69, 2010-44 I.R.B. 576

2010-34, 2010-41 I.R.B. 426

2010-70, 2010-44 I.R.B. 576

2010-35, 2010-42 I.R.B. 438

2010-71, 2010-50 I.R.B. 822

2010-36, 2010-42 I.R.B. 439

2010-72, 2010-46 I.R.B. 661

2010-37, 2010-42 I.R.B. 440

2010-73, 2010-46 I.R.B. 662

2010-38, 2010-43 I.R.B. 530

2010-74, 2010-46 I.R.B. 663

2010-39, 2010-42 I.R.B. 459

2010-75, 2010-48 I.R.B. 781

2010-40, 2010-46 I.R.B. 663

2010-76, 2010-47 I.R.B. 712

2010-41, 2010-48 I.R.B. 781

2010-77, 2010-51 I.R.B. 851

2010-42, 2010-47 I.R.B. 715

2010-78, 2010-49 I.R.B. 808

2010-43, 2010-47 I.R.B. 738

2010-79, 2010-49 I.R.B. 809

2010-44, 2010-49 I.R.B. 811

2010-80, 2010-51 I.R.B. 853

2010-45, 2010-49 I.R.B. 813

2010-81, 2010-50 I.R.B. 825

2010-46, 2010-49 I.R.B. 814

2010-82, 2010-51 I.R.B. 857

2010-47, 2010-50 I.R.B. 827

2010-83, 2010-51 I.R.B. 862

2010-48, 2010-50 I.R.B. 828

2010-84, 2010-51 I.R.B. 872

2010-49, 2010-50 I.R.B. 830

2010-85, 2010-51 I.R.B. 877

2010-50, 2010-50 I.R.B. 841

2010-86, 2010-50 I.R.B. 827

2010-51, 2010-51 I.R.B. 883

2010-87, 2010-52 I.R.B. 908

2010-52, 2010-52 I.R.B. 927

2010-88, 2010-51 I.R.B. 882
2010-89, 2010-52 I.R.B. 908

Revenue Rulings:

2010-90, 2010-52 I.R.B. 909

2010-18, 2010-27 I.R.B. 1

2010-91, 2010-52 I.R.B. 915

2010-19, 2010-31 I.R.B. 174

2010-92, 2010-52 I.R.B. 916

2010-20, 2010-36 I.R.B. 312

2010-93, 2010-52 I.R.B. 923

2010-21, 2010-39 I.R.B. 388

2010-94, 2010-52 I.R.B. 927

2010-22, 2010-39 I.R.B. 388

Proposed Regulations:

2010-23, 2010-39 I.R.B. 388
2010-24, 2010-40 I.R.B. 400

2010-92, 2010-51 I.R.B. 897
2010-93, 2010-51 I.R.B. 897

REG-138637-07, 2010-44 I.R.B. 581

2010-25, 2010-44 I.R.B. 571

2010-94, 2010-52 I.R.B. 936

REG-132554-08, 2010-48 I.R.B. 783

2010-26, 2010-44 I.R.B. 573

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2010–1 through 2010–26 is in Internal Revenue Bulletin
2010–26, dated June 28, 2010.

December 27, 2010

ii

2010–52 I.R.B.

Revenue Rulings— Continued:
2010-27, 2010-45 I.R.B. 620
2010-28, 2010-49 I.R.B. 804
2010-29, 2010-50 I.R.B. 818
2010-30, 2010-50 I.R.B. 820
2010-31, 2010-52 I.R.B. 898

Tax Conventions:
2010-48, 2010-32 I.R.B. 234
2010-52, 2010-36 I.R.B. 315

Treasury Decisions:
9486, 2010-27 I.R.B. 3
9487, 2010-28 I.R.B. 48
9488, 2010-28 I.R.B. 51
9489, 2010-29 I.R.B. 55
9490, 2010-31 I.R.B. 176
9491, 2010-32 I.R.B. 186
9492, 2010-33 I.R.B. 242
9493, 2010-35 I.R.B. 273
9494, 2010-43 I.R.B. 500
9495, 2010-43 I.R.B. 477
9496, 2010-43 I.R.B. 484
9497, 2010-44 I.R.B. 558
9498, 2010-45 I.R.B. 605
9499, 2010-45 I.R.B. 622
9500, 2010-46 I.R.B. 649
9501, 2010-46 I.R.B. 651
9502, 2010-46 I.R.B. 641
9503, 2010-47 I.R.B. 706
9504, 2010-47 I.R.B. 670
9505, 2010-48 I.R.B. 755

2010–52 I.R.B.

iii

December 27, 2010

Finding List of Current Actions on
Previously Published Items1

Proposed Regulations:

Bulletins 2010–27 through 2010–52

Withdrawn by

Notices:

Ann. 2010-60, 2010-40 I.R.B. 417

96-53
Modified by
Notice 2010-59, 2010-39 I.R.B. 396
2003-19

2009-48

REG-115037-00

Superseded by

Modified by

Withdrawn by
Ann. 2010-60, 2010-40 I.R.B. 417

Rev. Proc. 2010-35, 2010-42 I.R.B. 438
Modified and superseded by

Revenue Procedures:

Rev. Proc. 2010-47, 2010-50 I.R.B. 827
2009-54

81-18

Notice 2010-53, 2010-31 I.R.B. 182

Obsoleted by

2004-2

Rev. Proc. 2010-27, 2010-31 I.R.B. 183

Modified by

87-50

Notice 2010-59, 2010-39 I.R.B. 396

Modified by

2004-50

Rev. Proc. 2010-48, 2010-50 I.R.B. 828

Modified by

98-59

Notice 2010-59, 2010-39 I.R.B. 396

Modified by

2005-90

Rev. Proc. 2010-48, 2010-50 I.R.B. 828

Supplemented by

2007-44

Notice 2010-65, 2010-41 I.R.B. 424

Modified by

2006-69
Amplified by

Notice 2010-77, 2010-51 I.R.B. 851
Notice 2010-48, 2010-27 I.R.B. 9

Notice 2010-59, 2010-39 I.R.B. 396

2008-33

2008-51

Superseded by

Modified by

Rev. Proc. 2010-42, 2010-47 I.R.B. 715

Notice 2010-59, 2010-39 I.R.B. 396

2008-49

2008-52

Superseded by

Modified by

Rev. Proc. 2010-38, 2010-43 I.R.B. 530

Notice 2010-59, 2010-39 I.R.B. 396

2008-52

2008-113

Modified by

Modified by

Rev. Proc. 2010-44, 2010-49 I.R.B. 811
T.D. 9504, 2010-47 I.R.B. 670

2009-47
Obsoleted by
Rev. Proc. 2010-28, 2010-34 I.R.B. 270
2009-80
Corrected by
Ann. 2010-59, 2010-39 I.R.B. 399
2009-90
Superseded by
Notice 2010-54, 2010-40 I.R.B. 403
2009-97
Modified by
Notice 2010-77, 2010-51 I.R.B. 851
2010-6
Modified by
Notice 2010-80, 2010-51 I.R.B. 853
2010-44
Amplified by
Notice 2010-82, 2010-51 I.R.B. 857

1

Rev. Proc. 2010-43, 2010-47 I.R.B. 738
2009-50

REG-146893-02

Revoked by

Notice 2010-80, 2010-51 I.R.B. 853

Revenue Procedures— Continued:

Superseded by
Rev. Proc. 2010-51, 2010-51 I.R.B. 883
2010-3
Modified by
Notice 2010-62, 2010-40 I.R.B. 411
2010-4
Modified by
Rev. Proc. 2010-52, 2010-52 I.R.B. 927
2010-24
Superseded by
Rev. Proc. 2010-47, 2010-50 I.R.B. 827

Revenue Rulings:
67-436
Obsoleted by
T.D. 9504, 2010-47 I.R.B. 670
2003-102
Obsoleted by
Rev. Rul. 2010-23, 2010-39 I.R.B. 388
2010-2
Supplemented and superseded by
Rev. Rul. 2010-30, 2010-50 I.R.B. 820

Treasury Decisions:

2008-67
Superseded by
Rev. Proc. 2010-52, 2010-52 I.R.B. 927
2009-18

9340
Corrected by
Ann. 2010-95, 2010-52 I.R.B. 936

Obsoleted in part by
Rev. Proc. 2010-25, 2010-27 I.R.B. 16
2009-30

9487
Corrected by
Ann. 2010-50, 2010-33 I.R.B. 260

Superseded by
Rev. Proc. 2010-26, 2010-30 I.R.B. 91
2009-35
Superseded by
Rev. Proc. 2010-33, 2010-38 I.R.B. 347
2009-46
Superseded by
Rev. Proc. 2010-37, 2010-42 I.R.B. 440
2009-47
Superseded by
Rev. Proc. 2010-39, 2010-42 I.R.B. 459

A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2010–1 through 2010–26 is in Internal Revenue Bulletin 2010–26, dated June 28, 2010.

December 27, 2010

iv

2010–52 I.R.B.

EMPLOYEE PLANS—Cont.

INDEX

26 CFR 54.9815–1251T, added; rules relating to status as
grandfathered health plans for group health plans and health
insurance coverage (REG–118412–10) 29, 85
26 CFR 54.9815–2704, –2711, –2712, –2719A, added; requirements for group health plans and health insurance
issuers under the Patient Protection and Affordable Care
Act relating to preexisting condition exclusions, lifetime
and annual limits, rescissions, and patient protections
(REG–120399–99) 32, 239
26 CFR 54.9815–2713, added; rules relating to coverage of
preventive health services (REG–120391–10) 35, 310
26 CFR 54.9815–2719, added; rules relating to internal claims and appeals and external review processes
(REG–125592–10) 43, 556
Qualified plans:
Alternative amortization schedules for single-employer plans
under PRA 2010 (Notice 55) 33, 253
Cumulative list of changes in plan qualification requirements,
2010 (Notice 90) 52, 909
Minimum funding requirements:
For certain retirement plans (Notice 77) 51, 851
For multiemployer defined benefit plans (Notice 83) 51,
862
Special funding rules for multiemployer plans under PRA
2010 (Notice 56) 33, 254
Revised regulations concerning section 403(b) tax-sheltered annuity contracts, correction to TD 9340 (Ann 83) 50, 848
Rules relating to coverage of preventive health services (TD
9493) 35, 273; (REG–120391–10) 35, 310
Rules relating to internal claims and appeals and external review
processes (TD 9494) 43, 500; (REG–125592–10) 43, 556
Rules relating to preexisting condition exclusions, lifetime and
annual limits, rescissions, and patient protections (TD 9491)
32, 186; (REG–120399–99) 32, 239
Regulations:
26 CFR 1.403(b)–4, –6, –7, –10, amended; revised regulations concerning section 403(b) tax-sheltered annuity contracts; correction to TD 9340 (Ann 83) 50, 848
26 CFR 1.411(a)(13)–1, added; 1.411(b0(5)–1, added; cash
balance plans and other hybrid defined benefit pension
plans (TD 9505) 48, 755
26 CFR 1.6033–5, added; 1.6033–5T, removed; 53.4965–1
thru –9, added; 53.6071–1, revised; 53.6071–1T(g) &
(h), removed; 54.6011–1, revised; 54.6011–1T(c) & (d),
removed; 301.6011(g)–1, added; 301.6033–5, added;
301.6033–5T, removed; 602.101, amended; excise taxes
on prohibited tax shelter transactions and related disclosure requirements, disclosure requirements with respect to
prohibited tax shelter transactions, requirement of return
and time for filing (TD 9492) 33, 242
26 CFR 54.9801–2, –3, amended; 54.9815–2704T, –2711T,
–2712T, added; –2719AT, added; 602.101(b), amended;
requirements for group health plans and health insurance
issuers under the Patient Protection and Affordable Care
Act relating to preexisting condition exclusions, lifetime

Internal Revenue Bulletins 2010–27 through
2010–52
The abbreviation and number in parenthesis following the index entry
refer to the specific item; numbers in roman and italic type following
the parenthesis refers to the Internal Revenue Bulletin in which the item
may be found and the page number on which it appears.

Key to Abbreviations:
Ann
Announcement
CD
Court Decision
DO
Delegation Order
EO
Executive Order
PL
Public Law
PTE
Prohibited Transaction Exemption
RP
Revenue Procedure
RR
Revenue Ruling
SPR
Statement of Procedural Rules
TC
Tax Convention
TD
Treasury Decision
TDO
Treasury Department Order

EMPLOYEE PLANS
Cash balance plans and other hybrid defined benefit pension
plans (TD 9505) 48, 755; (REG–132554–08) 48, 783
Disaster relief, qualified plans (Notice 48) 27, 9
Designated Roth accounts, rollovers (Notice 84) 51, 872
Excise taxes on prohibited tax shelter transactions and related
provisions (TD 9492) 33, 242
Full funding limitations, weighted average interest rates, segment rates for:
July 2010 (Notice 52) 30, 88
August 2010 (Notice 57) 34, 267
September 2010 (Notice 61) 40, 408
October 2010 (Notice 70) 44, 576
November 2010 (Notice 76) 47, 712
December 2010 (Notice 93) 52, 923
Individual retirement arrangements, prototype and model IRAs
(RP 48) 50, 828
Limitations on benefits and contributions, cost-of-living adjustments (Notice 78) 49, 808
Modification of guidance on correcting certain failures of nonqualifed deferred compensation plans to comply with section
409A (Notice 80) 51, 853
Multiemployer pension plan, amortization extension (RP 52) 52,
927
Nondiscrimination in favor of highly compensated individuals
under insured group health plans (Notice 63) 41, 420
Proposed Regulations:
26 CFR 1.411(a)(13)–1, amended; 1.411(b)–1, amended;
1.411(b)(5)–1, amended; cash balance plans and other
hybrid defined benefit pension plans (REG–132554–08)
48, 783

2010–52 I.R.B.

v

December 27, 2010

EMPLOYEE PLANS—Cont.

EMPLOYMENT TAX—Cont.

and annual limits, rescissions, and patient protections (TD
9491) 32, 186
26 CFR 54.9815–1251T, added; rules relating to status as
grandfathered health plans for group health plans and health
insurance coverage (TD 9489) 29, 55
26 CFR 54.9815–2713T, added; rules relating to coverage of
preventive health services (TD 9493) 35, 273
26 CFR 54.9815–2719T, added; 602.101(b), amended; rules
relating to internal claims and appeals and external review
processes (TD 9494) 43, 500
Revised regulations concerning section 403(b) tax-sheltered annuity contracts, correction to TD 9340 (Ann 83) 50, 848
Revocation of Notice 2003–19 (Notice 53) 31, 182
Rules relating to status as grandfathered health plans for group
health plans and health insurance coverage (TD 9489) 29, 55;
(REG–118412–10) 29, 85
Tax-sheltered annuities, section 403(b) contracts, correction to
TD 9340 (Ann 95) 52, 936
Unforeseeable emergency distribution under section 457 (RR 27)
45, 620

Publications:
1141, General Rules and Specifications for Substitute Forms
W-2 and W-3, revised (RP 42) 47, 715
1223, General Rules and Specifications for Substitute Forms
W-2c and W-3c, revised (RP 43) 47, 738
Regulations:
26 CFR 1.6109–2, amended; 602.101, amended; furnishing
identifying number of tax return preparer (TD 9501) 46, 651
26 CFR 301.6103(j)(1)–1, –1T, amended; disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities (TD 9500) 46, 649
Revocation of Notice 2003–19 (Notice 53) 31, 182
Social security contribution and benefit base, domestic employee
coverage threshold, 2010 (Notice 86) 50, 827
Transitional relief for determining timeliness of federal tax deposits (Notice 87) 52, 908
Treatment of services under section 482, allocation of income and deductions from intangibles, withdrawal of
REG–146893–02 and REG–115037–00 (Ann 60) 40, 417
Withholding on payments by government entities for property or
services, payment card transactions (Notice 91) 52, 915

EMPLOYMENT TAX

ESTATE TAX

Controlled services transactions, section 482, withdrawal of
REG–146893–02 (Ann 60) 40, 417
Disclosures of return information reflected on returns to officers
and employees of the Department of Commerce for certain
statistical purposes and related activities (TD 9500) 46, 649;
(REG–137486–09) 46, 668
Electronic Funds Transfer (EFT) of depository taxes
(REG–153340–09) 42, 469
Examination of returns and claims for refund, credit or abatement, determination of correct tax liability (RP 27) 31, 183
Forms:
Substitute W-2 and W-3, general rules and specifications (RP
42) 47, 715
Substitute W-2c and W-3c, general rules and specifications
(RP 43) 47, 738
Furnishing identifying number of tax return preparer (TD 9501)
46, 651
Intangible property, allocation of income and deductions, withdrawal of REG–115037–00 (Ann 60) 40, 417
Interim relief for cost of health care coverage reporting on Form
W-2 (Notice 69) 44, 576
Proposed Regulations:
26 CFR 301.6103(j)(1)–1, amended; disclosures of return information reflected on returns to officers and employees
of the Department of Commerce for certain statistical purposes and related activities (REG–137486–09) 46, 668
Treatment of services under section 482, allocation of income and deductions from intangibles, withdrawal of
REG–146893–02 and REG–115037–00 (Ann 60) 40, 417

December 27, 2010

Cost-of-living adjustment for inflation for 2011 (RP 40) 46, 663
Furnishing identifying number of tax return preparer (TD 9501)
46, 651
Regulations:
26 CFR 1.6109–2, amended; 602.101, amended; furnishing
identifying number of tax return preparer (TD 9501) 46, 651
Revocation of Notice 2003–19 (Notice 53) 31, 182

EXCISE TAX
Branded prescription drug sales (Notice 71) 50, 822
Cost-of-living adjustment for inflation for 2011 (RP 40) 46, 663
Dyed diesel fuel and kerosene, nontaxable use, Alaska (Notice
68) 44, 576
Electronic Funds Transfer (EFT) of Depository taxes
(REG–153340–09) 42, 469
Examination of returns and claims for refund, credit or abatement, determination of correct tax liability (RP 27) 31, 183
Excise taxes on prohibited tax shelter transactions and related
provisions (TD 9492) 33, 242
Furnishing identifying number of tax return preparer (TD 9501)
46, 651
Guidance on section 5000B, indoor tanning services excise tax
(TD 9486) 27, 3; (REG–112841–10) 27, 41
Nondiscrimination in favor of highly compensated individuals
under insured group health plans (Notice 63) 41, 420
Rules relating to coverage of preventive health services (TD
9493) 35, 273; (REG–120391–10) 35, 310
Rules relating to internal claims and appeals and external review
processes (TD 9494) 43, 500; (REG–125592–10) 43, 556

vi

2010–52 I.R.B.

EXCISE TAX—Cont.

EXCISE TAX—Cont.

Rules relating to preexisting condition exclusions, lifetime and
annual limits, rescissions, and patient protections (TD 9491)
32, 186; (REG–120399–99) 32, 239
Proposed regulations:
26 CFR 40.0–1, amended; 40.6302(c)–1, amended; 49.0–3,
added; 49.5000B–1, added; indoor tanning services excise
tax (REG–112841–10) 27, 41
26 CFR 54.9815–1251T, added; rules relating to status as
grandfathered health plans for group health plans and health
insurance coverage (REG–118412–10) 29, 85
26 CFR 54.9815–2704, –2711, –2712, –2719A, added; requirements for group health plans and health insurance
issuers under the Patient Protection and Affordable Care
Act relating to preexisting condition exclusions, lifetime
and annual limits, rescissions, and patient protections
(REG–120399–99) 32, 239
26 CFR 54.9815–2713, added; rules relating to coverage of
preventive health services (REG–120391–10) 35, 310
26 CFR 54.9815–2719, added; rules relating to internal claims and appeals and external review processes
(REG–125592–10) 43, 556
Regulations:
26 CFR 1.6033–5, added; 1.6033–5T, removed; 53.4965–1
thru –9, added 53.6071–1, revised; 53.6071–1T(g) &
(h), removed; 54.6011–1, revised; 54.6011–1T(c) & (d),
removed; 301.6011(g)–1, added; 301.6033–5, added;
301.6033–5T, removed; 602.101, amended; excise taxes
on prohibited tax shelter transactions and related disclosure requirements, disclosure requirements with respect to
prohibited tax shelter transactions, requirement of return
and time for filing (TD 9492) 33, 242
26 CFR 1.6109–2, amended; 602.101, amended; furnishing
identifying number of tax return preparer (TD 9501) 46, 651
26 CFR 40.0–1, amended; 40.0–1T, added; 40.6302(c)–1,
amended; 40.6302(c)–1T, added; 49.0–3T, added;
49.5000B–1T, added; 602.101, amended; indoor tanning
services excise taxes (TD 9486) 27, 3
26 CFR 54.9801–2, –3, amended; 54.9815–2704T, –2711T,
–2712T, –2719AT, added; 602.101(b) amended; requirements for group health plans and health insurance issuers
under the Patient Protection and Affordable Care Act relating to preexisting condition exclusions, lifetime and annual
limits, rescissions, and patient protections (TD 9491) 32,
186
26 CFR 54.9815–1251T, added; rules relating to status as
grandfathered health plans for group health plans and health
insurance coverage (TD 9489) 29, 55
26 CFR 54.9815–2713T, added; rules relating to coverage of
preventive health services (TD 9493) 35, 273
26 CFR 54.9815–2719T, added; 602.101(b), amended; rules
relating to internal claims and appeals and external review
processes (TD 9494) 43, 500
Revocation of Notice 2003–19 (Notice 53) 31, 182
Rules relating to status as grandfathered health plans for group
health plans and health insurance coverage (TD 9489) 29, 55;
(REG–118412–10) 29, 85

2010–52 I.R.B.

Taxable medical devices (Notice 89) 52, 908
Transitional relief for determining timeliness of federal tax deposits (Notice 87) 52, 908

EXEMPT ORGANIZATIONS
Electronic Funds Transfer (EFT) of depository taxes
(REG–153340–09) 42, 469
Excise taxes on prohibited tax shelter transactions and related
provisions (TD 9492) 33, 242
List of organizations classified as private foundations (Ann 90)
49, 816
Regulations:
26 CFR 1.6033–5, added; 1.6033–5T, removed; 53.4965–1
thru –9, added 53.6071–1, revised; 53.6071–1T(g) &
(h), removed; 54.6011–1, revised; 54.6011–1T(c) & (d),
removed; 301.6011(g)–1, added; 301.6033–5, added;
301.6033–5T, removed; 602.101, amended; excise taxes
on prohibited tax shelter transactions and related disclosure requirements, disclosure requirements with respect to
prohibited tax shelter transactions, requirement of return
and time for filing (TD 9492) 33, 242
Revocation of Notice 2003–19 (Notice 53) 31, 182
Revocations (Ann 44) 28, 54; (Ann 45) 29, 87; (Ann 47) 30,
173; (Ann 49) 34, 272; (Ann 55) 37, 346; (Ann 57) 38, 386
correction to Ann 47 (Ann 59) 39, 399; correction to Ann 59
(Ann 77) 41, 433; (Anm 84) 44, 603; (Ann 80) 45, 638; (Ann
89) 46, 669; (Ann 91) 50, 848; (Ann 92) 51, 897; (Ann 94) 52,
936
Tax-sheltered annuities, section 403(b) contracts, correction to
TD 9340 (Ann 95) 52, 936
Transitional relief for determining timeliness of federal tax deposits (Notice 87) 52, 908

GIFT TAX
Cost-of-living adjustment for inflation for 2011 (RP 40) 46, 663
Furnishing identifying number of tax return preparer (TD 9501)
46, 651
Regulations:
26 CFR 1.6109–2, amended; 602.101, amended; furnishing
identifying number of tax return preparer (TD 9501) 46, 651

INCOME TAX

vii

Base period T-bill rate, 2010 (RR 28) 49, 804
Basis reporting by securities brokers and basis determination for
stock (TD 9504) 47, 670
Bonds:
Application by cooperative electrical companies to issue clean
renewable energy bonds (Ann 54) 38, 386
Build America Bonds and other state and local bonds, timing
of issuing (Notice 81) 50, 825
Qualified zone academy bonds (TD 9495) 43, 477
Clarification to section 6411 regulations (TD 9499) 45, 622

December 27, 2010

INCOME TAX—Cont.

INCOME TAX—Cont.

Consumer Price Index (CPI) adjustments, certain loans under
section 1274A, 2011 (RR 30) 50, 830
Controlled services transactions, section 482, withdrawal of
REG–146893–02 (Ann 60) 40, 417
Corporations, section 382 treatment of prepaid income under
built-in gain provisions of section 382(h) (TD 9487) 28, 48;
corrections (Ann 50) 33, 260
Cost limitations for expensing section 179 property (RP 47) 50,
827
Cost-of-living adjustment for inflation for 2011 (RP 40) 46, 663
Credits:
Adoption credit, foreign adoptions (RP 31) 40, 413
Carbon dioxide sequestration, 2010 inflation adjustment (Notice 75) 48, 781
Employee health insurance expenses of small employers, Section 45R (Notice 82) 51, 857
Enhanced oil recovery credit, 2010 inflation adjustment (Notice 72) 46, 661
Foreign tax credit guidance under section 909 (Notice 92) 52,
916
Inflation adjustments, for adoption credit (RP 35) 42, 438
Low-income housing credit, carryover to qualified sates, 2010
National Pools (Notice 74) 46, 663
Production tax credit for refined coal, section 45(Notice 54)
40, 403
Refundable adoption credit (Notice 66) 42, 437
Declaratory judgment suits (Ann 46) 30, 87; (Ann 84) 44, 603;
(Ann 93) 51, 897
Deferred discharge of indebtedness income of corporations and
deferred original issue discount deductions (TD 9497) 44, 558;
(REG–142800–09) 44, 580
Delay of renewal period for enrolled agents whose tax identification numbers end in 4, 5, or 6 (Ann 81) 45, 638
Disciplinary actions involving attorneys, certified public accountants, enrolled agents, and enrolled actuaries (Ann 43) 27, 42;
(Ann 51) 33, 261; (Ann 53) 36, 323; (Ann 78) 41, 433
Electronic filing hardship waiver request, Form 8944 (Ann 96)
52, 936
Electronic Funds Transfer (EFT) of depository taxes
(REG–153340–09) 42, 469
Employee health insurance expenses of small employers, Section
45R (Notice 82) 51, 857
Examination of returns and claims for refund, credit or abatement, determination of correct tax liability (RP 27) 31, 183
Exclusions from gross income of foreign corporations (TD 9502)
46, 641
Expenses:
Optional standard mileage rates for 2011 (Notice 88) 51, 882
Standard mileage rates procedures (RP 51) 51, 883
Extended carryback of losses to or from a consolidated group
(TD 9490) 31, 176; (REG–151605–09) 31, 184
Forms:
1040, 1040A, 1040EZ, and 1041, electronic filing hardship
waiver request procedures for calendar year 2011, Form
8944 (Ann 96) 52, 936

December 27, 2010

viii

1042–S, Foreign Person’s U.S. Source Income Subject to
Withholding, specifications for filing electronically (RP
33) 38, 347
1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G, requirements for filing electronically, 2010 revision (RP 26)
30, 91
8027, Employer’s Annual Information Return of Tips Income
and Allocated Tips, specified for filing electronically (RP
37) 42, 440
8944, Preparer e-file Hardship Waiver Request, new (Ann 96)
52, 936
Substitute W-2 and W-3, general rules and specifications (RP
42) 47, 715
Substitute W-2c and W-3c, general rules and specifications
(RP 43) 47, 738
Furnishing identifying number of tax return preparer (TD 9501)
46, 651; (REG–142562–10) 48, 781
Guidance and request for comments regarding implementation
of new chapter 4 of the Code (Notice 60) 37, 329
Information reporting for payments made in settlement of payment card and third party network transactions (TD 9496) 43,
484
Information reporting under the amendments to section 6041 for
gross proceeds paid and for payments to corporations (Notice
51) 29, 83
Institute on Current Issues in International Taxation (Ann 86) 44,
604
Insurance companies:
Effectively connected income, insurance (RP 29) 35, 309
Loss payment patterns and discount factors for the 2010 accident year (RP 49) 50, 830
Safe harbor under sections 7702 and 7702A for contracts with
a maturity date of 100, life insurance (RP 28) 34, 270
Salvage discount factors for the 2010 accident year (RP 50)
50, 841
Treatment of Blue Cross/Blue Shield organizations and certain other health organizations (Notice 79) 49, 809
Intangible property, allocation of income and deductions, withdrawal of REG–115037–00 (Ann 60) 40, 417
Interim guidance under the codification of the economic substance doctrine and related provisions in the Health Care and
Education Reconciliation Act of 2010 (Notice 62) 40, 411
Interim relief for cost of health care coverage reporting on Form
W-2 (Notice 69) 44, 576
Interest:
And penalty suspension provisions under section 6404(g) (TD
9488) 28, 51
Investment:
Federal short-term, mid-term, and long-term rates for:
July 2010 (RR 18) 27, 1
August 2010 (RR 19) 31, 174
September 2010 (RR 20) 36, 312
October 2010 (RR 24) 40, 400
November 2010 (RR 26) 44, 573
December 2010 (RR 29) 50, 818
Qualified residence, limitations (RR 25) 44, 571

2010–52 I.R.B.

INCOME TAX—Cont.

INCOME TAX—Cont.

Rates:
Underpayments and overpayments, quarter beginning:
October 1, 2010 (RR 21) 39, 388
January 1, 2010 (RR 31) 52, 898
Involuntary conversions, livestock sold on account of drought,
extension of replacement period, list of affected counties (Notice 64) 41, 421
Losses, imported drywall (RP 36) 42, 439
Marginal production rates, 2010 (Notice 73) 46, 662
Net operating losses (Notice 58) 37, 326
Nonshareholder contribution to capital:
ARRA treatment (RP 34) 41, 426
Treatment of certain grants to corporations (RP 45) 49, 813;
(RP 46) 49, 814
Notice delaying effective date of Revenue Ruling 2006-57 (Notice 94) 52, 927
Over-the-counter drugs:
Amounts received under accident and health plans ((RR 23)
39, 388
Revised definition of medical expense under section 106(f)
(Notice 59) 39, 396
Application of section 108(i) to partnerships and S corporations (TD 9498) 45, 605
Partnerships and S corporations application of section 108(i)(TD
9498) 45, 605; (REG–144762–09) 45, 637
Per diem allowances, 2010–2011 (RP 39) 42, 459
Private foundations, organizations now classified as (Ann 90) 49,
816
Proposed Regulations:
26 CFR 1.108(i)–0, –3, added; guidance regarding deferred discharge of indebtedness income of corporations and deferred original issue discount deductions
(REG–142800–09) 44, 580
26 CFR 1.108(i)–2, added; application of section 108(i) to
partnerships and S corporations (REG–144762–09) 45, 637
26 CFR 1.1502–21, revised; extended carryback of losses to
or from a consolidated group (REG–151605–09) 31, 184
26 CFR 1.6011–6, added; 301.6011–6, added; specified tax
return preparers required to file individual income tax returns using magnetic media (REG–100194–10) 51, 891
26 CFR 1.6012–2, amended; requirement of a statement disclosing uncertain tax positions (REG–119046–10) 40, 415
26 CFR 300.0 thru 300.8, amended; 300.9, added; user fees
relating to enrollment and preparer tax identification number (REG–139343–08) 33, 256
26 CFR 301.6011–6, added; 301.6071–2, added; 301.7701–1,
amended; classification of series limited liability companies and cell companies (REG–119921–09) 45, 626
31 CFR 10.0, revised; 10.2 thru 10.8, revised; 10.9, added;
10.30, 10.34, 10.36, 10.51, 10.90, revised; regulations
governing practice before the Internal Revenue Service
(REG–138637–07) 44, 581
Publications:
1141, General Rules and Specifications for Substitute Forms
W-2 and W-3, revised (RP 42) 47, 715

2010–52 I.R.B.

1187, Specifications for Filing Forms 1042–S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically, revised (RP 33) 38, 347
1220, Specifications for Filing Forms 1097, 1098, 1099, 3921,
3922, 5498, 8935, and W-2G Electronically, 2010 revision
(RP 26) 30, 91
1223, General Rules and Specifications for Substitute Forms
W-2c and W-3c, revised (RP 43) 47, 738
1239, Specifications for filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips,
Electronically, revised (RP 37) 42, 440
1516, Specifications for Filing Form 8596, Information Return for Federal Contracts, Electronically (RP 38) 43, 530
Qualified mortgage bonds (QMBs) and mortgage credit certificate (MCCs), average area housing purchase price for 2010
(RP 25) 27, 16
Qualifying advanced coal project program, qualifying gasification project program (Ann 56) 39, 398
Regulations:
26 CFR 1.108(i)–0T, added; 602.101, amended; guidance regarding deferred discharge of indebtedness income of corporations and deferred original issue discount deductions
(TD 9497) 44, 558
26 CFR 1.108(i)–2T, added; 602.101, amended; application
of section 108(i) to partnerships and S corporations (TD
9498) 45, 605
26 CFR 1.382–1, amended; 1.382–1T, added; 1.382–7, added;
1.382–7T, removed; built-in gains and losses under section
382(h) (TD 9487) 28, 48; 1.382–2T, amended, correction
(Ann 50) 33, 260
26 CFR 1.403(b) –4, –6, –7, –10, amended; revised regulations concerning section 403(b) tax-sheltered annuity contracts; correction to TD 9340 (Ann 83) 50, 848
26 CFR 1.408–7, amended; 1.1012–1, amended; 1.6039–2,
amended; 1.6042–4, amended; 1.6044–5, amended;
1.6045–1 thru –5, amended; 1.6045A–1, added;
1.6045B–1, added; 1.6049–6, amended; 31.6051–4,
amended; 301.6721–1, amended; 301.6722–1, amended;
602.101, amended; basis reporting by securities brokers
and basis determination for stock (TD 9504) 47, 670
26 CFR 1.883–0, –1, –2, –3, –4, 5, amended; 1.883–0T, thru
–5T, removed; 1.883–3, revised; 602.101, amended; exclusions from gross income (TD 9502) 46, 641
26 CFR 1.1397E–1, amended; 1.1397E–1T, removed;
602.101, amended; application by cooperative electrical
companies to issue clean renewable energy bonds (Ann 54)
38, 386
26 CFR 1.1502–21, amended; 1.1502–2T, revised; 602.101,
revised; extended carryback of losses to or from a consolidated group (TD 9490) 31, 176
26 CFR 1.6041–1, 1.6041A–1, amended; 1.6050W–1, –2,
amended; 31.3406–0, amended; 31.3406(b)(3), amended;
31.6051–4, –5, added; 301.6721–1, amended; 301.6722–1,
amended; information reporting for payments made in settlement of payment card and third party network transactions (TD 9496) 43, 484

ix

December 27, 2010

INCOME TAX—Cont.

INCOME TAX—Cont.

26 CFR 1.6109–2, amended; 602.101, amended; furnishing
identifying number of tax return preparer (TD 9501) 46, 651
26 CFR 1.6411–2, –3, amended; 1.6411–2T, –3T, removed;
clarification to section 6411 regulations (TD 9499) 45, 622
26 CFR 300.0 thru 300.8, amended; 300.9, added; user fees
relating to enrollment and preparer tax identification numbers (PTINs) (TD 9503) 47, 706
26 CFR 301.6404–0, –4, added; 301.6404–4T, removed;
interest and penalty suspension provisions under section
6404(g) of the Internal Revenue Code (TD 9488) 28, 51
Regulations governing practice before the Internal Revenue Service (REG–138637–07) 44, 581
Releases of liens on mortgage loans held by REMICs (RP 30)
36, 316
Reporting of uncertain tax positions (Ann 75) 41, 428
Request for documents provided to independent auditors, policy
of restraint and uncertain tax positions (Ann 76) 41, 432
Requirement of a statement disclosing uncertain tax positions
(REG–119046–10) 40, 415
Revised regulations concerning section 403(b) tax-sheltered annuity contracts, correction to TD 9340 (Ann 83) 50, 848
Revocation of Notice 2003–19 (Notice 53) 31, 182
Revocations, exempt organizations (Ann 44) 28, 54; (Ann 45)
29, 87; (Ann 47) 30, 173; (Ann 49) 34, 272; (Ann 55) 37,
346; (Ann 57) 38, 386; correction to Ann 47 (Ann 59) 39, 399;
correction to Ann 59 ((Ann 77) 41, 433; (Ann 80) 45, 638;
(Ann 89) 46, 669; (Ann 91) 50, 848; (Ann 92) 51, 897; (Ann
94) 52, 936
Section 43 inflation adjustment, 2010 (Notice 72) 46, 661
Section 263A safe harbor methods for motor vehicle dealerships
(RP 44) 49, 811
Section 301.9100 relief for certain foreign eligible entities (RP
32) 36, 320
Section 382 limitation:
Fluctuation in value, ownership changes (Notice 50) 27, 12
Ownership changes, small shareholders (Notice 49) 27, 10
Section 901(1) application to certain back-to-back licensing arrangements and certain retail distribution arrangements (Notice 65) 41, 424
Series limited liability companies (LLCs) and cell companies,
classification (REG–119921–09) 45, 626
Specified tax return preparers required to file individual income
tax returns using magnetic media (REG–100194–10) 51, 891
Standard Industry Fare Level (SIFL) formula (RR 22) 39, 388
Standard mileage rates procedures (RP 51) 51, 883
Substitute Forms W-2 and W-3, general rules and specifications
(RP 42) 47, 715
Tax conventions:
U.S. –Belgium, agreement with respect to fellowship payments made to researchers (Ann 52) 36, 315
U.S. –Greenland reciprocal exemption agreement (Ann 48)
32, 234
Tax-sheltered annuities, section 403(b) contracts, correction to
TD 9340 (Ann 95) 52, 936
Transitional relief for determining timeliness of federal tax deposits (Notice 87) 52, 908

December 27, 2010

Treatment of services under section 482, allocation of income and deductions from intangibles, withdrawal of
REG–146893–09 and REG–115037–00 (Ann 60) 40, 417
Tribal economic development bonds, extension of deadline to
issue (Ann 88) 47, 753
Undue hardship waiver of the section 6011(e)(3) electronic filing
requirement and taxpayer choice statements to file in paper
format (Notice 85) 51, 877
User fees relating to enrollment and preparer tax identification
numbers (PTINs) (REG–139343–08) 33, 256; (TD 9503) 47,
706

SELF-EMPLOYMENT TAX
Disclosures of return information reflected on returns to officers
and employees of the Department of Commerce for certain
statistical purposes and related activities (REG–137486–09)
46, 668
Electronic Funds Transfer of Depository Taxes (TD 9500) 46,
649; (REG–153340–09) 42, 469
Furnishing identifying number of tax return preparer (TD 9501)
46, 651
Proposed Regulations:
26 CFR 301.6103(j)(1)–1, amended; disclosures of return information reflected on returns to officers and employees
of the Department of Commerce for certain statistical purposes and related activities (REG–137486–09) 46, 668
Regulations:
26 CFR 1.6109–2, amended; 602.101, amended; furnishing
identifying number of tax return preparer (TD 9501) 46, 651
26 CFR 301.6103(j)(1), –1T, amended; disclosures of return
information reflected on returns to officers and employees
of the Department of Commerce for certain statistical purposes and related activities (TD 9500) 46, 649
Transitional relief for determining timeliness of federal tax deposits (Notice 87) 52, 908

x

2010–52 I.R.B.