Internal Revenue Bulletin: 2009-48 |
November 30, 2009 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
- T.D. 9469
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Summary of Comments and Explanation of Revisions
- A. Allocation of Excess Losses and Deductions After Section 108(b) Tax Attribute Reduction
- B. Character of Excess Deemed NOL Allocated to a Shareholder
- C. Information Sharing Requirements
- Effective/Applicability Date
- Special Analyses
- Adoption of Amendments to the Regulations
- Drafting Information
- T.D. 9464
- AGENCIES:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- CUSTOMER SERVICE INFORMATION:
- SUPPLEMENTARY INFORMATION:
- I. Background
- II. Overview of the Regulations
- A. Group Market
- 1. Conforming Changes to Existing Regulations
- 2. Definitions
- a. Collect
- b. Family Member
- c. Genetic Information
- d. Genetic Services
- e. Genetic Test
- f. Manifestation or Manifested
- g. Underwriting Purposes
- 3. Prohibition on Adjusting Group Rates
- 4. Limitation on Requesting or Requiring Genetic Testing
- 5. Prohibition on Collection of Genetic Information
- 6. Medical Appropriateness
- 7. Special Rules Related to Very Small Group Health Plans
- 8. Treatment of Non-Federal Governmental Plans
- B. Individual Market
- III. Interim Final Regulations and Request for Comments
- IV. Economic Impact and Paperwork Burden
- A. Summary—Department of Labor and Department of Health and Human Services
- B. Statement of Need for Regulatory Action
- C. Executive Order 12866—Department of Labor and Department of Health and Human Services
- 1. Affected Entities and Other Assumptions
- 2. Benefits
- a. Health Risk Assessments
- b. GINA’s Impact on the Individual Health Insurance Market
- c. Research Exception
- 4. Uncertainty
- a. Adverse Selection
- b. Impact of GINA on Health Care Expenditures
- D. Regulatory Flexibility Act—Department of Labor and Department of Health and Human Services
- E. Special Analyses—Department of the Treasury
- F. Paperwork Reduction Act
- 1. Department of Labor and Department of the Treasury
- 2. Department of Health and Human Services
- a. ICRs Regarding Additional Requirements Prohibiting Discrimination Based on Genetic Information (§146.122)
- b. ICRs Regarding Prohibition of Discrimination Based on Genetic Information (§148.180)
- G. Congressional Review Act
- H. Unfunded Mandates Reform Act
- I. Federalism Statement—Department of Labor and Department of Health and Human Services
- V. Statutory Authority
- Amendments to the Regulations
- T.D. 9469
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2009-89
- Section 1. PURPOSE
- Section 2. BACKGROUND
- Section 3. SCOPE OF NOTICE
- Section 4. MEANING OF TERMS
- Section 5. MANUFACTURER’S CERTIFICATION AND QUARTERLY REPORTS
- Section 6. TIME AND ADDRESS FOR FILING CERTIFICATION AND QUARTERLY REPORTS
- Section 7. PAPERWORK REDUCTION ACT
- Section 8. DATE OF APPLICABILITY
- Section 9. EFFECT ON OTHER DOCUMENTS
- Section 10. DRAFTING INFORMATION
- Notice 2009-91
- Notice 2009-89
- 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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