Federal Tax Regulations Issued in 2013

The table below lists tax regulations issued by the Treasury Department and IRS in 2012 in chronological order. The links will take you to the text of the regulations (usually in the Federal Register) and other helpful information.

For more information on the regulations including comments submitted on proposed regulations, visit http://www.regulations.gov.
Federal Register - http://www.gpoaccess.gov/fr/index.html
Government Printing Office - http://www.gpoaccess.gov/
Internal Revenue Bulletins - http://www.irs.gov/app/picklist/list/internalRevenueBulletins.html
IRS website - http://www.irs.gov/taxpros/article/0,,id=98137,00.html

List of federal tax regulations issued in: 2011 2012

Title of Regulation

Status

Citation

IRC Sections

Additional Information

Shared Responsibility for Employers Regarding Health Coverage

Prop regs

REG–138006–12 (1/2/13)

1361

4980H

7701

"guidance under section 4980H of the Internal Revenue Code (Code) with respect to the shared responsibility for employers regarding employee health coverage. These proposed regulations would affect only employers that meet the definition of ‘‘applicable large employer’’ as described in these proposed regulations. As discussed in section X of this preamble, employers may rely on these proposed regulations for guidance pending the issuance of final regulations or other applicable guidance."

Correction – FR 16445 (3/15/13)

Q&A from IRS (12/28/12)

Comment letter from AICPA - here.

Treasury Inflation-Protected Securities Issued at a Premium; Bond Premium Carryforward

Final and Temp Regs

Prop regs

TD 9609 (1/4/13)

REG–140437–12 (1/4/13)

171

1275

"final regulations that provide guidance on the tax treatment of Treasury Inflation- Protected Securities issued with more than a de minimis amount of premium. This document also contains temporary regulations that provide guidance on the tax treatment of a debt instrument with a bond premium carryforward in the holder’s final accrual period, including a Treasury bill acquired at a premium. The regulations in this document provide guidance to holders of Treasury Inflation-Protected Securities and other debt instruments."

Proposed and temporary regs were issued 12/5/11 - TD 9561.

Truncated Taxpayer Identification Numbers

Prop regs

REG–148873–09 (1/7/13)

6042

6043

6044

6045

6049

6050A

6050E

6050N

6050P

6050S

6109

"create a new taxpayer identifying number known as an IRS truncated taxpayer identification number, a TTIN. As an alternative to using a social security number (SSN), IRS individual taxpayer identification number (ITIN), or IRS adoption taxpayer identification number (ATIN), the filer of certain information returns may use a TTIN on the corresponding payee statements to identify the individual being furnished a statement. The TTIN displays only the last four digits of an individual’s identifying number and is shown in the format XXX–XX–1234 or ***–**–1234. These proposed regulations affect filers of certain information returns who will be permitted to identify an individual payee by use of a TTIN on the payee statement furnished to the individual, and those individuals who receive payee statements containing a TTIN."

Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities

Final regs

TD 9610 (1/28/13)

1471

1472

1473

1474

"final regulations under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code) regarding information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities. These regulations affect persons making certain U.S.-related payments to FFIs and other foreign entities and payments by FFIs to other persons."

Note: These regulations are 123 pages long.

Designation of Payor as Agent to Perform Acts Required of an Employer

Prop regs

REG–102966–10 (1/29/13)

3504

"proposed regulations under section 3504 of the Internal Revenue Code (Code) providing circumstances under which a person (payor) is designated as an agent to perform the acts required of an employer and is liable for employment taxes with respect to wages or compensation paid by the payor to individuals performing services for the payor’s client pursuant to a service agreement between the payor and the client."

Failure To File Gain Recognition Agreements and Other Required Filings

Prop regs

REG–140649–11 (1/31/13)

367

6038B

"proposed regulations that would amend the existing rules governing the consequences to U.S. persons for failing to file gain recognition agreements (GRAs) and related documents, or to satisfy other reporting obligations, associated with certain transfers of property to foreign corporations in nonrecognition exchanges. These regulations affect U.S. persons that transfer property to foreign corporations."

Health Insurance Premium Tax Credit

Final regs

TD 9611 (2/1/13)

36B

"final regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010. These final regulations provide guidance to individuals related to employees who may enroll in eligible employer-sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit."

Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage

Prop regs

REG–148500–12 (2/1/13)

5000A

"proposed regulations relating to the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111–173. These proposed regulations provide guidance on the liability for the shared responsibility payment for not maintaining minimum essential coverage."

Fact Sheet from Treasury (1/30/13)

Q&A from IRS (1/30/13)

Correction – FR 17900 (3/25/13)

Correction – FR 19155 (3/29/13)

Noncompensatory Partnership Options

Final regs

TD 9612 (2/5/13)

171

704

721

761

1272

1273

1275

"final regulations relating to the tax treatment of noncompensatory options and convertible instruments issued by a partnership. The final regulations generally provide that the exercise of a noncompensatory option does not cause the recognition of immediate income or loss by either the issuing partnership or the option holder. The final regulations also modify the regulations under section 704(b) regarding the maintenance of the partners’ capital accounts and the determination of the partners’ distributive shares of partnership items. The final regulations also contain a characterization rule providing that the holder of a noncompensatory option is treated as a partner under certain circumstances. The final regulations will affect partnerships that issue noncompensatory options, the partners of such partnerships, and the holders of such options."

Correction – FR 17868 (3/25/13)

Correction – FR 19100 (3/29/13)

Treatment of Grantor of Option on Partnership Interest

Prop regs

REG–106918–08 (2/5/13)

761

1234

"proposed regulations relating to the tax treatment of noncompensatory options and convertible instruments issued by a partnership. Specifically, the proposed regulations expand the characterization rule measurement events to include certain transfers of interests in the issuing partnership and other look- through entities, and provide additional guidance in determining the character of the grantor’s gain or loss as a result of a closing transaction with respect to, or a lapse of, an option on a partnership interest. The proposed regulations will affect partnerships that issue noncompensatory options, the partners of such partnerships, and the holders of such options. "

Coverage of Certain Preventive Services under Affordable Care Act

Prop regs

REG–120391 (2/6/13)

9801

9815

"proposes amendments to rules regarding coverage for certain preventive services under section 2713 of the Public Health Service Act, as added by the Patient Protection and Affordable Care Act, as amended, and incorporated into the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code. Section 2713 of the Public Health Service Act requires coverage without cost sharing of certain preventive health services, including certain contraceptive services, in non-exempt, non-grandfathered group health plans and health insurance coverage. The proposed rules would amend the authorization to exempt group health plans established or maintained by certain religious employers (and group health insurance coverage provided in connection with such plans) with respect to the requirement to cover contraceptive services. The proposed rules would also establish accommodations for group health plans established or maintained by eligible organizations (and group health insurance coverage offered in connection with such plans), including student health insurance coverage arranged by eligible organizations that are religious institutions of higher education. This document also proposes related amendments to regulations concerning excepted benefits and Affordable Insurance Exchanges."

Correction – FR 13575 (2/28/13)

Reduced 2009 Estimated Income Tax Payments for Individuals with Small Business Income

Final regs and removal of temp regs

TD 9613 (2/27/13)

6654

"final regulations under section 6654 of the Internal Revenue Code (Code) relating to reduced estimated income tax payments for qualified individuals with small business income for any taxable year beginning in 2009 and does not apply to any taxable years beginning before or after 2009. The final regulations implement changes to section 6654 made by the American Recovery and Reinvestment Act of 2009. The final regulations provide guidance for qualified individuals with small business income to certify that they satisfy the statutory gross income requirement for purposes of the reduction in their required 2009 estimated income tax payments."

Health Insurance Providers Fee

Prop regs

REG–118315–12 (3/4/13)

6302 (Part 57)

"proposed regulations that provide guidance on the annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks. This fee is imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The regulations affect persons engaged in the business of providing health insurance for United States health risks."

Correction – FR 17612 (3/22/13)

Penalties for Failure to Maintain List of Advisees With Respect to Reportable Transactions

Prop regs

REG–160873–04 (3/8/13)

6708

"proposed regulations relating to the penalty under section 6708 of the Internal Revenue Code for failing to make available lists of advisees with respect to reportable transactions. Section 6708 imposes a penalty upon material advisors for the failure to make available to the Secretary, upon written request, lists required by section 6112 within the time prescribed by section 6708(a)(1). These proposed regulations reflect changes to section 6708 made by the American Jobs Creation Act of 2004 and provide guidance regarding the imposition of the section 6708 penalty on material advisors who are required to maintain lists of advisees pursuant to section 6112."

Certain Outbound Property Transfers by Domestic Corporations: Certain Stock Distributions by Domestic Corporations

Final and temp regs

TD 9614 (3/19/13)

367

1248

6038B

"final and temporary regulations that apply to transfers of certain property by a domestic corporation to a foreign corporation in certain nonrecognition exchanges, or to distributions of stock of certain foreign corporations by a domestic corporation in certain nonrecognition distributions. The final regulations also establish reporting requirements for property transfers and stock distributions to which the final regulations apply. The regulations affect domestic corporations that transfer property to foreign corporations in certain nonrecognition transactions, or that distribute the stock of certain foreign corporations in certain nonrecognition distributions, and certain domestic shareholders of those domestic corporations."

Correction – FR 23487 (4/19/13)

Indirect Stock Transfers and Coordination Rule Exceptions: Transfers of Stock or Securities in Outbound Asset Reorganizations

Final and temp regs

Prop regs

TD 9615 (3/19/13)

REG–132702–10 (3/19/13)

367

1248

6038B

"final and temporary regulations. These regulations eliminate one of two exceptions to the coordination rule between asset transfers and indirect stock transfers for certain outbound asset reorganizations. The regulations also modify the third exception to the coordination rule for certain outbound exchanges so that this exception is consistent with the remaining asset reorganization exception. In addition, the regulations modify, in various contexts, procedures for obtaining reasonable cause relief. Finally, the regulations implement certain changes with respect to transfers of stock or securities by a domestic corporation to a foreign corporation in a section 361 exchange. The regulations primarily affect domestic corporations that transfer property to foreign corporations in certain outbound nonrecognition exchanges."

Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act

Prop regs

REG–122706–12 (3/21/13)

9801

9815

"implement the 90-day waiting period limitation under section 2708 of the Public Health Service Act, as added by the Patient Protection and Affordable Care Act (Affordable Care Act), as amended, and incorporated into the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code. They also propose amendments to regulations to conform to Affordable Care Act provisions already in effect as well as those that will become effective beginning 2014. The proposed conforming amendments make changes to existing requirements such as preexisting condition limitations and other portability provisions added by the Health Insurance Portability and Accountability Act of 1996 (HIPAA) and implementing regulations because they have become moot or need amendment due to new market reform protections under the Affordable Care Act."

$500,000 Dollar Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers

Prop regs

REG–106796–12 (4/2/13)

162

"proposed regulations on the application of the $500,000 deduction limitation for remuneration provided by certain health insurance providers under section 162(m)(6) of the Internal Revenue Code (Code). These regulations affect health insurance providers that pay such remuneration."

Community Health Needs Assessments for Charitable Hospitals

Prop regs

REG–106499–12

(4/5/13)

501

6012

4959

"proposed regulations that provide guidance to charitable hospital organizations on the community health needs assessment (CHNA) requirements, and related excise tax and reporting obligations, enacted as part of the Patient Protection and Affordable Care Act of 2010. These proposed regulations also clarify the consequences for failing to meet these and other requirements for charitable hospital organizations. These regulations will affect charitable hospital organizations."

Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Reporting for Premium

Final and Temp Regs

Prop regs

TD 9616

(4/18/13)

REG–154563–12 (4/18/13)

1271

1275

6045

6045A

6045B

6049

"final regulations relating to reporting by brokers for transactions involving debt instruments and options. These final regulations reflect changes in the law made by the Energy Improvement and Extension Act of 2008 that require brokers when reporting the sale of securities to the IRS to include the customer’s adjusted basis in the sold securities and to classify any gain or loss as long-term or short-term. These final regulations also implement the requirement that a broker report gross proceeds from a sale or closing transaction with respect to certain options. In addition, this document contains final regulations that implement reporting requirements for a transfer of a debt instrument or an option to another broker and for an organizational action that affects the basis of a debt instrument or an option. Moreover, this document contains final regulations relating to the filing of Form 8281, ‘‘Information Return for Publicly Offered Original Issue Discount Instruments,’’ for certain debt instruments with original issue discount and temporary regulations relating to information reporting for premium."

Minimum Value of Eligible Employer- Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit

Prop regs

REG–125398–12 (5/3/13)

36B

6011

"proposed regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the Medicare and Medicaid Extenders Act of 2010, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011, and the Department of Defense and Full-Year Continuing Appropriations Act, 2011. These proposed regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit, and Exchanges that make qualified health plans available to individuals and employers. These proposed regulations also provide guidance on determining whether health coverage under an eligible employer-sponsored plan provides minimum value and affect employers that offer health coverage and their employees."

Updating of Employer Identification Numbers

Final regs

TD 9617 (5/6/13)

6109

"final regulations that require any person assigned an employer identification number (EIN) to provide updated information to the IRS in the manner and frequency prescribed by forms, instructions, or other appropriate guidance. These regulations affect persons with EINs and will enhance the IRS’s ability to maintain accurate information as to persons assigned EINs."

Finalizes proposed regs issued 3/14/12 - REG–135491– 10.

Disclosure of Returns and Return Information to Designee of Taxpayer

Final regs

TD 9618 (5/7/13)

6103

"final regulations extending the period for submission to the IRS of taxpayer authorizations permitting disclosure of returns and return information to third- party designees. Specifically, the final regulations extend from 60 days to 120 days the period within which a signed and dated authorization must be received by the IRS (or an agent or contractor of the IRS) for it to be effective. The final regulations will affect taxpayers who submit authorizations permitting disclosure of returns and return information to third- party designees."

Computation of, and Rules Relating to, Medical Loss Ratio

Prop regs

REG–126633–12 (5/13/13)

833

"proposed regulations that provide guidance to Blue Cross and Blue Shield organizations, and certain other health care organizations, on computing and applying the medical loss ratio added to the Internal Revenue Code by the Patient Protection and Affordable Care Act."

This page last updated May 11, 2013

Page maintained by Professor Annette Nellen.

Title of Regulation	Status	Citation	IRC Sections	Additional Information
Shared Responsibility for Employers Regarding Health Coverage	Prop regs	REG–138006–12 (1/2/13)	1361 4980H 7701	"guidance under section 4980H of the Internal Revenue Code (Code) with respect to the shared responsibility for employers regarding employee health coverage. These proposed regulations would affect only employers that meet the definition of ‘‘applicable large employer’’ as described in these proposed regulations. As discussed in section X of this preamble, employers may rely on these proposed regulations for guidance pending the issuance of final regulations or other applicable guidance." Correction – FR 16445 (3/15/13) Q&A from IRS (12/28/12) Comment letter from AICPA - here.
Treasury Inflation-Protected Securities Issued at a Premium; Bond Premium Carryforward	Final and Temp Regs Prop regs	TD 9609 (1/4/13) REG–140437–12 (1/4/13)	171 1275	"final regulations that provide guidance on the tax treatment of Treasury Inflation- Protected Securities issued with more than a de minimis amount of premium. This document also contains temporary regulations that provide guidance on the tax treatment of a debt instrument with a bond premium carryforward in the holder’s final accrual period, including a Treasury bill acquired at a premium. The regulations in this document provide guidance to holders of Treasury Inflation-Protected Securities and other debt instruments." Proposed and temporary regs were issued 12/5/11 - TD 9561.
Truncated Taxpayer Identification Numbers	Prop regs	REG–148873–09 (1/7/13)	6042 6043 6044 6045 6049 6050A 6050E 6050N 6050P 6050S 6109	"create a new taxpayer identifying number known as an IRS truncated taxpayer identification number, a TTIN. As an alternative to using a social security number (SSN), IRS individual taxpayer identification number (ITIN), or IRS adoption taxpayer identification number (ATIN), the filer of certain information returns may use a TTIN on the corresponding payee statements to identify the individual being furnished a statement. The TTIN displays only the last four digits of an individual’s identifying number and is shown in the format XXX–XX–1234 or *––1234. These proposed regulations affect filers of certain information returns who will be permitted to identify an individual payee by use of a TTIN on the payee statement furnished to the individual, and those individuals who receive payee statements containing a TTIN."
Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities	Final regs	TD 9610 (1/28/13)	1471 1472 1473 1474	"final regulations under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code) regarding information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities. These regulations affect persons making certain U.S.-related payments to FFIs and other foreign entities and payments by FFIs to other persons." Note: These regulations are 123 pages long.
Designation of Payor as Agent to Perform Acts Required of an Employer	Prop regs	REG–102966–10 (1/29/13)	3504	"proposed regulations under section 3504 of the Internal Revenue Code (Code) providing circumstances under which a person (payor) is designated as an agent to perform the acts required of an employer and is liable for employment taxes with respect to wages or compensation paid by the payor to individuals performing services for the payor’s client pursuant to a service agreement between the payor and the client."
Failure To File Gain Recognition Agreements and Other Required Filings	Prop regs	REG–140649–11 (1/31/13)	367 6038B	"proposed regulations that would amend the existing rules governing the consequences to U.S. persons for failing to file gain recognition agreements (GRAs) and related documents, or to satisfy other reporting obligations, associated with certain transfers of property to foreign corporations in nonrecognition exchanges. These regulations affect U.S. persons that transfer property to foreign corporations."
Health Insurance Premium Tax Credit	Final regs	TD 9611 (2/1/13)	36B	"final regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010. These final regulations provide guidance to individuals related to employees who may enroll in eligible employer-sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit."
Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage	Prop regs	REG–148500–12 (2/1/13)	5000A	"proposed regulations relating to the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111–173. These proposed regulations provide guidance on the liability for the shared responsibility payment for not maintaining minimum essential coverage." Fact Sheet from Treasury (1/30/13) Q&A from IRS (1/30/13) Correction – FR 17900 (3/25/13) Correction – FR 19155 (3/29/13)
Noncompensatory Partnership Options	Final regs	TD 9612 (2/5/13)	171 704 721 761 1272 1273 1275	"final regulations relating to the tax treatment of noncompensatory options and convertible instruments issued by a partnership. The final regulations generally provide that the exercise of a noncompensatory option does not cause the recognition of immediate income or loss by either the issuing partnership or the option holder. The final regulations also modify the regulations under section 704(b) regarding the maintenance of the partners’ capital accounts and the determination of the partners’ distributive shares of partnership items. The final regulations also contain a characterization rule providing that the holder of a noncompensatory option is treated as a partner under certain circumstances. The final regulations will affect partnerships that issue noncompensatory options, the partners of such partnerships, and the holders of such options." Correction – FR 17868 (3/25/13) Correction – FR 19100 (3/29/13)
Treatment of Grantor of Option on Partnership Interest	Prop regs	REG–106918–08 (2/5/13)	761 1234	"proposed regulations relating to the tax treatment of noncompensatory options and convertible instruments issued by a partnership. Specifically, the proposed regulations expand the characterization rule measurement events to include certain transfers of interests in the issuing partnership and other look- through entities, and provide additional guidance in determining the character of the grantor’s gain or loss as a result of a closing transaction with respect to, or a lapse of, an option on a partnership interest. The proposed regulations will affect partnerships that issue noncompensatory options, the partners of such partnerships, and the holders of such options. "
Coverage of Certain Preventive Services under Affordable Care Act	Prop regs	REG–120391 (2/6/13)	9801 9815	"proposes amendments to rules regarding coverage for certain preventive services under section 2713 of the Public Health Service Act, as added by the Patient Protection and Affordable Care Act, as amended, and incorporated into the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code. Section 2713 of the Public Health Service Act requires coverage without cost sharing of certain preventive health services, including certain contraceptive services, in non-exempt, non-grandfathered group health plans and health insurance coverage. The proposed rules would amend the authorization to exempt group health plans established or maintained by certain religious employers (and group health insurance coverage provided in connection with such plans) with respect to the requirement to cover contraceptive services. The proposed rules would also establish accommodations for group health plans established or maintained by eligible organizations (and group health insurance coverage offered in connection with such plans), including student health insurance coverage arranged by eligible organizations that are religious institutions of higher education. This document also proposes related amendments to regulations concerning excepted benefits and Affordable Insurance Exchanges." Correction – FR 13575 (2/28/13)
Reduced 2009 Estimated Income Tax Payments for Individuals with Small Business Income	Final regs and removal of temp regs	TD 9613 (2/27/13)	6654	"final regulations under section 6654 of the Internal Revenue Code (Code) relating to reduced estimated income tax payments for qualified individuals with small business income for any taxable year beginning in 2009 and does not apply to any taxable years beginning before or after 2009. The final regulations implement changes to section 6654 made by the American Recovery and Reinvestment Act of 2009. The final regulations provide guidance for qualified individuals with small business income to certify that they satisfy the statutory gross income requirement for purposes of the reduction in their required 2009 estimated income tax payments."
Health Insurance Providers Fee	Prop regs	REG–118315–12 (3/4/13)	6302 (Part 57)	"proposed regulations that provide guidance on the annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks. This fee is imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The regulations affect persons engaged in the business of providing health insurance for United States health risks." Correction – FR 17612 (3/22/13)
Penalties for Failure to Maintain List of Advisees With Respect to Reportable Transactions	Prop regs	REG–160873–04 (3/8/13)	6708	"proposed regulations relating to the penalty under section 6708 of the Internal Revenue Code for failing to make available lists of advisees with respect to reportable transactions. Section 6708 imposes a penalty upon material advisors for the failure to make available to the Secretary, upon written request, lists required by section 6112 within the time prescribed by section 6708(a)(1). These proposed regulations reflect changes to section 6708 made by the American Jobs Creation Act of 2004 and provide guidance regarding the imposition of the section 6708 penalty on material advisors who are required to maintain lists of advisees pursuant to section 6112."
Certain Outbound Property Transfers by Domestic Corporations: Certain Stock Distributions by Domestic Corporations	Final and temp regs	TD 9614 (3/19/13)	367 1248 6038B	"final and temporary regulations that apply to transfers of certain property by a domestic corporation to a foreign corporation in certain nonrecognition exchanges, or to distributions of stock of certain foreign corporations by a domestic corporation in certain nonrecognition distributions. The final regulations also establish reporting requirements for property transfers and stock distributions to which the final regulations apply. The regulations affect domestic corporations that transfer property to foreign corporations in certain nonrecognition transactions, or that distribute the stock of certain foreign corporations in certain nonrecognition distributions, and certain domestic shareholders of those domestic corporations." Correction – FR 23487 (4/19/13)
Indirect Stock Transfers and Coordination Rule Exceptions: Transfers of Stock or Securities in Outbound Asset Reorganizations	Final and temp regs Prop regs	TD 9615 (3/19/13) REG–132702–10 (3/19/13)	367 1248 6038B	"final and temporary regulations. These regulations eliminate one of two exceptions to the coordination rule between asset transfers and indirect stock transfers for certain outbound asset reorganizations. The regulations also modify the third exception to the coordination rule for certain outbound exchanges so that this exception is consistent with the remaining asset reorganization exception. In addition, the regulations modify, in various contexts, procedures for obtaining reasonable cause relief. Finally, the regulations implement certain changes with respect to transfers of stock or securities by a domestic corporation to a foreign corporation in a section 361 exchange. The regulations primarily affect domestic corporations that transfer property to foreign corporations in certain outbound nonrecognition exchanges."
Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act	Prop regs	REG–122706–12 (3/21/13)	9801 9815	"implement the 90-day waiting period limitation under section 2708 of the Public Health Service Act, as added by the Patient Protection and Affordable Care Act (Affordable Care Act), as amended, and incorporated into the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code. They also propose amendments to regulations to conform to Affordable Care Act provisions already in effect as well as those that will become effective beginning 2014. The proposed conforming amendments make changes to existing requirements such as preexisting condition limitations and other portability provisions added by the Health Insurance Portability and Accountability Act of 1996 (HIPAA) and implementing regulations because they have become moot or need amendment due to new market reform protections under the Affordable Care Act."
$500,000 Dollar Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers	Prop regs	REG–106796–12 (4/2/13)	162	"proposed regulations on the application of the $500,000 deduction limitation for remuneration provided by certain health insurance providers under section 162(m)(6) of the Internal Revenue Code (Code). These regulations affect health insurance providers that pay such remuneration."
Community Health Needs Assessments for Charitable Hospitals	Prop regs	REG–106499–12 (4/5/13)	501 6012 4959	"proposed regulations that provide guidance to charitable hospital organizations on the community health needs assessment (CHNA) requirements, and related excise tax and reporting obligations, enacted as part of the Patient Protection and Affordable Care Act of 2010. These proposed regulations also clarify the consequences for failing to meet these and other requirements for charitable hospital organizations. These regulations will affect charitable hospital organizations."
Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Reporting for Premium	Final and Temp Regs Prop regs	TD 9616 (4/18/13) REG–154563–12 (4/18/13)	1271 1275 6045 6045A 6045B 6049	"final regulations relating to reporting by brokers for transactions involving debt instruments and options. These final regulations reflect changes in the law made by the Energy Improvement and Extension Act of 2008 that require brokers when reporting the sale of securities to the IRS to include the customer’s adjusted basis in the sold securities and to classify any gain or loss as long-term or short-term. These final regulations also implement the requirement that a broker report gross proceeds from a sale or closing transaction with respect to certain options. In addition, this document contains final regulations that implement reporting requirements for a transfer of a debt instrument or an option to another broker and for an organizational action that affects the basis of a debt instrument or an option. Moreover, this document contains final regulations relating to the filing of Form 8281, ‘‘Information Return for Publicly Offered Original Issue Discount Instruments,’’ for certain debt instruments with original issue discount and temporary regulations relating to information reporting for premium."
Minimum Value of Eligible Employer- Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit	Prop regs	REG–125398–12 (5/3/13)	36B 6011	"proposed regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the Medicare and Medicaid Extenders Act of 2010, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011, and the Department of Defense and Full-Year Continuing Appropriations Act, 2011. These proposed regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit, and Exchanges that make qualified health plans available to individuals and employers. These proposed regulations also provide guidance on determining whether health coverage under an eligible employer-sponsored plan provides minimum value and affect employers that offer health coverage and their employees."
Updating of Employer Identification Numbers	Final regs	TD 9617 (5/6/13)	6109	"final regulations that require any person assigned an employer identification number (EIN) to provide updated information to the IRS in the manner and frequency prescribed by forms, instructions, or other appropriate guidance. These regulations affect persons with EINs and will enhance the IRS’s ability to maintain accurate information as to persons assigned EINs." Finalizes proposed regs issued 3/14/12 - REG–135491– 10.
Disclosure of Returns and Return Information to Designee of Taxpayer	Final regs	TD 9618 (5/7/13)	6103	"final regulations extending the period for submission to the IRS of taxpayer authorizations permitting disclosure of returns and return information to third- party designees. Specifically, the final regulations extend from 60 days to 120 days the period within which a signed and dated authorization must be received by the IRS (or an agent or contractor of the IRS) for it to be effective. The final regulations will affect taxpayers who submit authorizations permitting disclosure of returns and return information to third- party designees."
Computation of, and Rules Relating to, Medical Loss Ratio	Prop regs	REG–126633–12 (5/13/13)	833	"proposed regulations that provide guidance to Blue Cross and Blue Shield organizations, and certain other health care organizations, on computing and applying the medical loss ratio added to the Internal Revenue Code by the Patient Protection and Affordable Care Act."