Internal Revenue Bulletin: 2007-10 |
March 5, 2007 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part II. Treaties and Tax Legislation
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2007-22
- BACKGROUND
- HEALTH OPPORTUNITY PATIENT EMPOWERMENT ACT OF 2006 — GENERAL RULES
- QUALIFIED HSA DISTRIBUTIONS
- BALANCES DETERMINED ON CASH BASIS
- HDHP COVERAGE BEGINNING AFTER 1ST DAY OF THE MONTH
- CONSEQUENCES OF FAILING TO ROLL OVER ENTIRE BALANCE OF GENERAL PURPOSE HEALTH FSA OR GENERAL PURPOSE HRA
- ADDITIONAL TAX FOR FAILURE TO REMAIN AN ELIGIBLE INDIVIDUAL
- PERMANENT RULE — INDIVIDUALS WITH A ZERO BALANCE IN GENERAL PURPOSE HEALTH FSA ON THE LAST DAY OF PLAN YEAR
- PERMANENT RULE — INDIVIDUALS WITH A ZERO BALANCE IN GENERAL PURPOSE HRA ON THE LAST DAY OF PLAN YEAR
- PERMANENT RULE — PLAN-YEAR-END ROLLOVERS FROM GENERAL PURPOSE HEALTH FSA OR GENERAL PURPOSE HRA TO HSA
- TRANSITION RULE — QUALIFIED HSA DISTRIBUTIONS FROM GENERAL PURPOSE HEALTH FSA AND GENERAL PURPOSE HRA BEFORE MARCH 15, 2007
- EXAMPLES
- NO EFFECT ON HSA ESTABLISHMENT DATE
- REPORTING
- EFFECTIVE DATE
- EFFECT ON OTHER DOCUMENTS
- DRAFTING INFORMATION
- Rev. Proc. 2007-22
- Rev. Proc. 2007-23
- SECTION 1. PURPOSE
- SECTION 2. DEFINITIONS
- SECTION 3 . BACKGROUND
- SECTION 4. QUALIFIED PATENT CROSS LICENSING ARRANGEMENT (QPCLA)
- SECTION 5. NET CONSIDERATION METHOD
- SECTION 6. CHANGE IN ACCOUNTING METHOD
- SECTION 7. EFFECTIVE DATE
- SECTION 8. QPCLAS ENTERED INTO PRIOR TO THIS REVENUE PROCEDURE
- SECTION 9. COMMENTS
- SECTION 10. DRAFTING INFORMATION
- Notice 2007-22
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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