Internal Revenue Bulletin 2009-41 (PDF rendition): IRS Notices

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

Bulletin No. 200
9-41
October 13, 2009
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
T.D. 9459, page 480.
Final regulations under sections 401(a)(9) and 403(b) of the
Code permit a governmental plan to comply with the required
minimum distribution rules by using a reasonable and good faith
interpretation of the statute.
T.D. 9461, page 488.
Final regulations under section 6050P of the Code will avoid
premature information reporting from certain businesses and
will reduce the number of information returns for cancellation
of indebtedness required to be filed.
REG–136563–07, page 497.
Proposed regulations under section 6011 of the Code provide
rules requiring the disclosure of listed transactions and transac-
tions of interest with respect to the generation-skipping trans-
fer tax and conforming amendments under sections 6111 and
6112. The regulations also provide guidance under section
6112 regarding the length of time a material advisor has to pre-
pare the list that must be maintained after the list maintenance
requirement first arises with respect to the reportable trans-
action and clarify the provisions regarding designation agree-
ments.
EMPLOYEE PLANS
T.D. 9459, page 480.
Final regulations under sections 401(a)(9) and 403(b) of the
Code permit a governmental plan to comply with the required
minimum distribution rules by using a reasonable and good faith
interpretation of the statute.
Notice 2009–82, page 491.
Guidance on 2009 required minimum distributions.This
notice provides guidance and transition relief relating to the
waiver of 2009 required minimum distributions, described
in section 401(a)(9) of the Code, from certain plans under
the Worker, Retiree, and Employer Recovery Act of 2008
(“WRERA”), P.L. 110–458. The notice also provides two
sample plan amendments that give recipients a choice as
to whether to receive waived required minimum distributions
and certain related payments and that specify the application
of the direct rollover rules to the distributions. The sample
amendmentscanbeusedbyplansponsorsthatareuncertain
as to the treatment under plan terms of waived required
minimum distributions and certain related payments or that
otherwise desire to give recipients a choice as to whether to
receive such distributions. Notice 2007–7 modified.
EXEMPT ORGANIZATIONS
Announcement 2009–72, page 500.
The IRS has revoked its determination that A New Horizon,
Credit Counseling Services, Inc., qualifies as an organization
described in sections 501(c)(3) and 170(c)(2) of the Code.
(Continued on the next page)
Finding Lists begin on page ii.

ESTATE TAX
REG–136563–07, page 497.
Proposed regulations under section 6011 of the Code provide
rules requiring the disclosure of listed transactions and transac-
tions of interest with respect to the generation-skipping trans-
fer tax and conforming amendments under sections 6111 and
6112. The regulations also provide guidance under section
6112 regarding the length of time a material advisor has to pre-
pare the list that must be maintained after the list maintenance
requirement first arises with respect to the reportable trans-
action and clarify the provisions regarding designation agree-
ments.
EXCISE TAX
T.D. 9457, page 482.
Final regulations under section 4980G of the Code provide
guidance on employer contributions to Health Savings Ac-
counts (HSAs), as amended by the Tax Relief and Health Care
Act of 2006. The regulations provide guidance on contri-
butions to nonhighly compensated employees, guidance for
employers that offer qualified HSA distributions, and guidance
for employers that choose to make the maximum annual
HSA contribution on behalf of all employees who are eligible
individuals during the last month of the taxable year. The
regulations also provide guidance relating to the manner and
method of reporting and paying the excise tax under section
4980B, 4980D, 4980E, or 4980G.
ADMINISTRATIVE
T.D. 9461, page 488.
Final regulations under section 6050P of the Code will avoid
premature information reporting from certain businesses and
will reduce the number of information returns for cancellation
of indebtedness required to be filed.
REG–136563–07, page 497.
Proposed regulations under section 6011 of the Code provide
rules requiring the disclosure of listed transactions and transac-
tions of interest with respect to the generation-skipping trans-
fer tax and conforming amendments under sections 6111 and
6112. The regulations also provide guidance under section
6112 regarding the length of time a material advisor has to pre-
pare the list that must be maintained after the list maintenance
requirement first arises with respect to the reportable trans-
action and clarify the provisions regarding designation agree-
ments.
Announcement 2009–70, page 499.
This announcement contains corrections and clarifications to
Publication 1220,Specifications for Filing Forms 1098, 1099,
3921, 3922, 5498, 8935, and W–2G, Electronically,revised
(7–2009).
Announcement 2009–73, page 500.
This document contains corrections to final regulations
(T.D. 9456, 2009–33 I.R.B. 188) providing guidance regarding
the treatment of controlled services transactions under section
482 of the Code and the allocation of income from intangible
property, in particular with respect to contributions by a
controlled party to the value of intangible property owned by
another controlled party. The regulations modify regulations
under section 861 concerning stewardship expenses to be
consistent with the changes made to the guidance under
section 482.
October 13, 20092009–41 I.R.B.

The IRS Mission
Provide Americ
a’s taxpayers top quality service by helping them
understand an
d meet their tax responsibilities and by applying
the tax law with
integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly and may be obtained from the
Superintendent of Documents on a subscription basis. Bulletin
contents are compiled semiannually into Cumulative Bulletins,
which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke, mod-
ify, or amend any of those previously published in the Bulletin.
All published rulings apply retroactively unless otherwise indi-
cated. Procedures relating solely to matters of internal man-
agement are not published; however, statements of internal
practices and procedures that affect the rights and duties of
taxpayers are published.
Revenue rulings represent the conclusions of the Service on the
application of the law to the pivotal facts stated in the revenue
ruling. In those based on positions taken in rulings to taxpayers
or technical advice to Service field offices, identifying details
and information of a confidential nature are deleted to prevent
unwarranted invasions of privacy and to comply with statutory
requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—19
86 Code.
This part i
ncludes rulings and decisions based on provisions of
the Intern
al Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B, Leg-
islation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Secre-
tary (Enforcement).
Part IV
.—Items of General Interest.
This par
t includes notices of proposed rulemakings, disbar-
ment an
d suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The c
ontents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S.Government Printing Office, Washington, DC 20402.
2009–41 I.R.B.October 13, 2009

October 13, 20092009–41 I.R.B.

Part I. Rulings
and Decisions Under the Internal Revenue Code
of 1986
Section 401.—
Qualified
Pension, Profit-Sharing,
and Stock Bonus Plans
26 CFR 1.401(a)(9)–1: Minimum distribution re-
quirement in general.
T.D. 9459
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Part 1
Reasonable Good Faith
Interpretation of Required
Minimum Distribution Rules
by Governmental Plans
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Final regulations.
SUMMARY: This document contains fi-
nal regulations under sections 401(a)(9)
and 403(b) of the Internal Revenue Code
(Code) to permit a governmental plan to
comply with the required minimum dis-
tribution rules by using a reasonable and
good faith interpretation of the statute.
These regulations affect administrators of,
employers maintaining, participants in,
and beneficiaries of governmental plans.
DATES:Effective Date:These regulations
are effective on September 8, 2009.
Applicability Date:These regulations
apply to all plan years to which section
401(a)(9) applies to the plan.
FOR FURTHER INFORMATION
CONTACT: Concerning the regulations,
Cathy V. Pastor or Michael P. Brewer at
(202) 622–6090 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
Secti
on 401(a)(9) provides required
minim
um distribution rules for a qualified
trust
under section 401(a). In general,
unde
r these rules, distribution of each
part
icipant’s entire interest must begin by
April 1 of the c
alendar year following
the later of (1
) the calendar year in which
the participa
nt attains age 70
1
/2or (2) the
calendar yea
r in which the participant re-
tires (“the r
equired beginning date”). If
theentirein
terest of the participant is not
distributed
by the required beginning date,
then sectio
n 401(a)(9)(A) provides that
theentirei
nterest of the participant must
be distribu
ted beginning not later than the
required be
ginning date, in accordance
with regula
tions, over the life of the par-
ticipant o
r lives of the participant and a
designate
d beneficiary (or over a period
not extend
ing beyond the life expectancy
of the part
icipant or the life expectancy
of the par
ticipant and a designated benefi-
ciary). S
ection 401(a)(9)(B) provides the
required
minimum distribution rules after
the death
of the participant.
IRAs desc
ribedinsection408,sec-
tion 403(
b) plans, and eligible deferred
compensa
tion plans under section 457(b),
also are
subject to the required minimum
distrib
ution rules of section 401(a)(9) pur-
suant to
sections 408(a)(6) and (b)(3),
403(b)(
10), and 457(d)(2), respectively,
and the
regulations under those sections.
In 2002,
the IRS and the Treasury
Depart
ment published final regulations
under s
ections 401(a)(9), 403(b), and
408int
heFederal Register(T.D. 8987,
2002–1
C.B. 852 [67 FR 18987]). Sec-
tion 1.
401(a)(9)–1, A–2(a), provides that
the fi
nal regulations apply for purposes
of det
ermining required minimum dis-
tribu
tions for calendar years beginning
on or a
fter January 1, 2003. The rules
for de
fined benefit plans and annuities
were
included in a temporary regulation,
§1.4
01(a)(9)–6T, as well as in a proposed
regu
lation (67 FR 18834) in order to allow
taxp
ayers to comment on the rules.
In 20
04, the IRS and the Treasury
Depa
rtment replaced the temporary reg-
ulat
ions with final regulations under
§1.4
01(a)(9)–6 (69 FR 33288). The final
reg
ulations contain a “grandfather rule”
in Q
&A–16, which provides that annuity
dis
tribution options provided under the
ter
ms of a governmental plan (within the
mea
ning section 414(d)) as in effect on
Ap
ril 17, 2002, are treated as satisfying
th
e requirements of section 401(a)(9) if
they satisfy a
reasonable and good faith
interpretati
on of the provisions of section
401(a)(9). In
addition, Q&A–17 provides
that, for dis
tributions from any defined
benefit plan
or annuity contract during
2003, 2004, a
nd 2005, the payments could
satisfy a rea
sonable and good faith inter-
pretation o
fsection401(a)(9)inlieuof
§1.401(a)(
9)–6. For governmental plans,
§1.401(a)(
9)–6, Q&A–17, extended this
reasonable
good faith standard to the end
of the calen
dar year that contains the 90
th
day after t
he opening of the first legislative
session of
the legislative body with the
authority
to amend the plan that begins on
or after Ju
ne 15, 2004, if such 90th day is
later tha
n December 31, 2005.
In 2003, th
e IRS and the Treasury
Departme
nt published final regulations
under sec
tion 457(b) in theFederal
Register
(T.D. 9075, 2003–2 C.B. 608
[68 FR 412
30]). These regulations
included
§1.457–6(d), which provides that
a sectio
n 457(b) eligible plan must meet
the requ
irements of section 401(a)(9) and
the regu
lations under that section.
In 2007,
the IRS and the Treasury
Departm
ent published final regulations
under se
ction 403(b) in theFederal
Regist
er(T.D. 9340, 2007–2 C.B. 487
[72 FR 4
1128]). These regulations, which
become
effective for tax years beginning
after D
ecember 31, 2008, included
§1.403
(b)–6(e)(1), which provides that
a sect
ion 403(b) contract must meet the
requi
rements of section 401(a)(9). Section
1.403
(b)–6(e)(2) provides, with certain
excep
tions, that section 403(b) contracts
apply
the section 401(a)(9) required
mini
mum distribution rules in accordance
with
§1.408–8.
Sect
ion 1.408–8, Q&A–1, provides,
with
certain exceptions, that in order to
sati
sfy section 401(a)(9) for purposes of
dete
rmining required minimum distribu-
tion
s, the rules of §§1.401(a)(9)–1 through
1.40
1(a)(9)–9 must be applied.
Sect
ion 823 of the Pension Protec-
tion
Act of 2006, Public Law 109–280
(12
0 Stat. 780) (PPA 06), instructs
the
Secretary of the Treasury to issue
reg
ulations under which, for all years
to w
hich section 401(a)(9) applies, a
gov
ernmental plan, within the meaning of
2009–41 I.R.B.480October 13, 2009

section 414(d), shall be treated as having
complied with section 401(a)(9) if such
plan complies with a reasonable good faith
interpretation of section 401(a)(9).
On July 10, 2008, the IRS and Trea-
sury Department published a notice of
proposed rulemaking (REG–142040–07,
2008–2 C.B. 451) in theFederal Register
(73 FR 39630–01) proposing regulations
that would implement section 823 of PPA
06 by amending the regulations under
sections 401(a)(9) and 403(b) of the
Code. The IRS and Treasury Department
received no comments on the proposed
regulations and no public hearing was
requested or held. Accordingly, the
provisions of these final regulations are
identical to the proposed regulations.
Explanation of Provisions
The final regulations amend the regu-
lations under section 401(a)(9) to treat a
governmental plan, within the meaning of
section 414(d), as having complied with
the rules of section 401(a)(9) if the govern-
mental plan applies a reasonable and good
faith interpretation of section 401(a)(9).
The same rule applies to an eligible 457(b)
plan maintained by a government. In ad-
dition, this rule applies to a section 403(b)
contract that is part of a governmental plan,
and the regulations under section 403(b)
are amended accordingly. The final regu-
lations also make conforming amendments
to the regulations under section 401(a)(9)
that eliminate other special rules for gov-
ernmental plans which are rendered super-
fluous with this change.
Effective/Applicability Date
These regulations are effective on
September 8, 2009 and apply to all plan
years to which section 401(a)(9) applies.
Special Analyses
It has been determined that these fi-
nal regulations are not a significant regu-
latory action as defined in Executive Or-
der 12866. Therefore, a regulatory assess-
ment is not required. It also has been de-
termined that section 553(b) of the Admin-
istrative Procedure Act (5 U.S.C. chapter
5) does not apply to these regulations, and,
because §§1.401(a)(9)–1 and 1.403(b)–6
do not impose a collection of information
on small entities, the Regulatory Flexibil-
ity Act (5 U.S.C. chapter 6) does not apply.
Pursuant to section 7805(f) of the Code,
the notice of proposed rulemaking preced-
ing these regulations was submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment on
its impact on small business.
Drafting Information
The principal authors of these reg-
ulations are Michael P. Brewer and
Cathy V. Pastor, Office of Division
Counsel/Associate Chief Counsel (Tax
Exempt and Government Entities).
However, other personnel from the IRS
and the Treasury Department participated
in the development of these regulations.
*****
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR part 1 is amended
as follows:
Part1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.401(a)(9)–1 is
amended by adding a new paragraph (d)
to A–2 as follows:
§1.401(a)(9)–1 Minimum distribution
requirement in general.
*****
A–2. * * * (d)Special rule for gov-
ernmental plans. Notwithstanding any-
thing to the contrary in this A–2, a govern-
mental plan (within the meaning of section
414(d)), or an eligible governmental plan
described in §1.457–2(f), is treated as hav-
ing complied with section 401(a)(9) for all
years to which section 401(a)(9) applies to
the plan if the plan complies with a reason-
able and good faith interpretation of sec-
tion 401(a)(9).
§1.401(a)(9)–6 [Amended]
Par. 3. Section 1.401(a)(9)–6 is
amended by:
1. Removing Q&A–16.
2.Redesignating Q&A–17 as
Q&A–16.
3. Removing the word “A–16” and
adding “A–15” in the newly-designated
A–16.
4. Removing the last sentence of the
newly-designated A–16.
Par. 4. Section 1.403(b)–6 is amended
by:
1. Revising the last sentence of para-
graph (e)(2).
2. Adding a new paragraph (e)(8).
The revisions and addition are as fol-
lows:
§1.403(b)–6 Timing of distributions and
benefits.
*****
(e)Minimum required distributions for
eligible plans.
*****
(2)***Consequently,exceptasoth-
erwise provided in this paragraph (e), the
distribution rules in section 401(a)(9) are
applied to section 403(b) contracts in ac-
cordance with the provisions in §1.408–8
for purposes of determining required min-
imum distributions.
*****
(8)Special rule for governmental plans.
A section 403(b) contract that is part of a
governmental plan (within the meaning of
section 414(d)) is treated as having com-
plied with section 401(a)(9) for all years
to which section 401(a)(9) applies to the
contract, if the contract complies with a
reasonable and good faith interpretation of
section 401(a)(9).
LindaE.Stiff,
Deputy Commissioner for
Services and Enforcement.
Approved August 20, 2009.
Michael Mundaca,
Acting Assistant Secretary
oftheTreasury(TaxPolicy).
(Filed by the Office of the Federal Register on September
4, 2009, 8:45 a.m., and published in the issue of the Federal
Register for September 8, 2009, 74 F.R. 45993)
October 13, 20094812009–41 I.R.B.

Section 4980G.—Failure
of Employer to Make
Comparable He
alth Savings
Account Contributions
26 CFR 54.4980B–0: Table of contents.
T.D. 9457
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR part 54
Employer Comparable
Contributions to Health
Savings Accounts Under
Section 4980G, and
Requirement of Return
for Filing of the Excise Tax
Under Section 4980B, 4980D,
4980E, or 4980G
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Final regulations.
SUMMARY: This document contains fi-
nal regulations providing guidance on
employer comparable contributions to
Health Savings Accounts (HSAs) under
section 4980G of the Internal Revenue
Code (Code) as amended by sections 302,
305 and 306 of the Tax Relief and Health
Care Act of 2006 (the Act). The final
regulations also provide guidance relati
ng
to the manner and method of reporting
and paying the excise tax under sections
4980B, 4980D, 4980E, and 4980G of the
Code. These final regulations would affe
ct
employers that contribute to employees
’
HSAs and Archer MSAs, employers or
employee organizations that sponsor a
group health plan, and certain third par
ties
such as insurance companies or HMOs or
third-party administrators who are re
spon-
sible for providing benefits under the
plan.
DATES:Effective Date. These regulations
are effective on September 8, 2009.
Applicability Date. The sections of
these regulations that provide guidance
on employer comparable contributions
to HSAs under section 4980G apply to
employer contributions made on or after
January 1, 2010. The sections of these
regulations that provide guidance relating
to the excise tax under sections 4980B,
4980D, 4980E, and 4980G apply to any
Form 8928 that is due on or after January
1, 2010.
FOR FURTHER INFORMATION
CONTACT: Concerning the final regu-
lations as they relate to sections 4980E
or 4980G, Mireille Khoury at (202)
622–6080; and concerning the final reg-
ulations as they relate to section 4980B
or 4980D, Russ Weinheimer at (202)
622–6080 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
The collection of information con-
tained in these regulations has been re-
viewed and approved by the Office of
Management and Budget in accordance
with the Paperwork Reduction Act of
1995 (44 U.S.C. 3507(d)), under control
number 1545–2146. The collection of
information in these final regulations is in
§54.6011–2. The collection of information
results from the requirement to file a return
for the payment of the excise tax under
section 4980B, 4980D, 4980E, or 4980G
of the Code. The likely respondents are
employers that contribute to employees’
HSAs and Archer MSAs, employers or
employee organizations that sponsor a
group health plan, and certain third parties
such as insurance companies or HMOs
or third-party administrators who are
responsible for providing benefits under
the plan.
An agency may not conduct or sponsor,
and a person is not required to respond to, a
collection of information unless it displays
a valid control number assigned by the Of-
fice of Management and Budget.
Books or records relating to a collection
of information must be retained as long
as their contents might 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.
Background
This document contains final amend-
ments to the Excise Tax Regulations
(26 CFR part 54) under section 4980G of
the Code, as amended by Sections 302 and
305 of the Tax Relief and Health Care Act
of 2006 (the Act), Pub. L. No. 109–432,
under paragraph (d) of section 4980G of
the Code, as enacted by section 306 of the
Act, and under Section 4980E of the Code.
Under section 4980G, an excise tax
is imposed on an employer that fails to
make comparable contributions to the
HSAs of its employees. On July 31,
2006, final regulations on comparability
were published in theFederal Regis-
ter, REG–143797–06, 2007–1 C.B. 1495
[72 FR 30501], T.D. 9277, 2006–2 C.B.
226 [43066]. In addition, on April 17,
2008, final regulations were published
in theFederal Register, 73 FR 20794,
T.D. 9393, 2008–20 I.R.B. 975, providing
guidance on employer comparable con-
tributions to HSAs in instances where an
employee has not established an HSA by
December 31
st
and in instances where an
employer accelerates contributions for the
calendar year for employees who have
incurred qualified medical expenses. See
§601.601(d)(2).
This document also contains final
amendments to the Excise Tax Regula-
tions (26 CFR part 54) under sections
4980B and 4980D. Under section 4980B,
group health plans maintained by an em-
ployer with 20 or more employees must
comply with continuation coverage re-
quirements. If a plan does not satisfy these
requirements, an excise tax is imposed of
$100 per day per affected beneficiary. Fi-
nal regulations under section 4980B have
been published, including provisions con-
cerning the excise tax, but no return filing
requirement has previously been imposed.
See §54.4980B–2, Q&A–9 and Q&A–10.
Moreover, under chapter 100 of the Code,
group health plans must comply with var-
ious requirements, including limitations
on preexisting condition exclusions, cer-
tification of creditable coverage, special
enrollments, prohibitions against discrim-
ination based on a health factor (including
genetic information), parity between men-
tal health benefits and medical/surgical
benefits, minimum hospital lengths of stay
in connection with childbirth, and contin-
ued coverage for post-secondary students
with a serious medical condition. If a plan
does not satisfy any of these requirements
under chapter 100, section 4980D imposes
an excise tax of $100 per day per affected
individual. Regulations interpreting the
substantive requirements of chapter 100
2009–41 I.R.B.482October 13, 2009

have previously been published, but no
regulations have been published concern-
ing the excise tax under section 4980D.
On July 16, 2008, proposed regulations
(REG–120476–07, 2008–36 I.R.B. 680)
were published in theFederal Register
(73 FR 40793) addressing comparable
contributions to nonhighly compensated
employees. The proposed regulations also
provided guidance for employers that of-
fer qualified HSA distributions and for
employers that make the maximum an-
nual HSA contribution on behalf of all
employees who are eligible individuals
on the first day of the last month of the
employees’ taxable year. Finally, the pro-
posed regulations provided guidance on
the requirement of a return to accompany
payment of the excise taxes under sections
4980B, 4980D, 4980E, and 4980G and
the time for filing that return. These final
regulations adopt the provisions of the
proposed regulations without substantive
revision. The final regulations make cer-
tain minor clarifying changes to the rules
of the proposed regulations.
Explanation of Provisions and
Summary of Comments
Special Rule for Contributions to
Nonhighly Compensated Employees
Paragraph (d) of section 4980G pro-
vides an exception to the comparability
rules that allows, but does not require,
employers to make larger contributions to
the HSAs of nonhighly compensated em-
ployees than the employer makes to the
HSAs of highly compensated employees.
The final regulations address this excep-
tion to comparability in §54.4980G–4 and
provide that employer contributions to the
HSAs of nonhighly compensated employ-
ees may be larger than employer contri-
butions to the HSAs of highly compen-
sated employees with comparable cover-
age during a period. Conversely, employer
contributions to the HSAs of highly com-
pensated employees may not exceed em-
ployer contributions to the HSAs of non-
highly compensated employees with com-
parable coverage during a period.
The comparability rules still apply with
respect to contributions to the HSAs of all
nonhighly compensated employees who
are comparable participating employees
(eligible individuals who are in the same
category of employees with the same
category of high deductible health plan
(HDHP) coverage) and an employer must
make comparable contributions to the
HSA of each nonhighly compensated em-
ployee who is a comparable participating
employee during the calendar year. Sim-
ilarly, the comparability rules still apply
with respect to contributions to the HSAs
of all highly compensated employees who
are comparable participating employees
and an employer must make comparable
contributions to the HSA of each highly
compensated employee who is a compa-
rable participating employee during the
calendar year. Collectively bargained em-
ployees are disregarded for purposes of
section 4980G, as are HSA contributions
made through a cafeteria plan.
For purposes of section 4980G(d),
highly compensated employee is defined
under section 414(q) and includes any em-
ployee who was (1) a five-percent owner
at any time during the year or the preced-
ing year; or (2) for the preceding year, (A)
had compensation from the employer in
excess of $110,000 (for 2009, indexed for
inflation) and (B) if elected by the em-
ployer, was in the group consisting of the
top 20 percent of employees when ranked
based on compensation. Nonhighly com-
pensated employees are employees that
are not highly compensated employees.
Maximum HSA Contribution Permitted
for Employees Who Become Eligible
Individuals Mid-year
Section 305 of the Act provides that in-
dividuals who are eligible individuals on
the first day of the last month of the em-
ployees’ taxable year (December 1 for cal-
endar year taxpayers) may make or have
made on their behalf the maximum annual
HSA contribution based on their HDHP
coverage (self only or family) on that date.
A portion of the contribution is included in
income and subject to an additional 10 per-
cent tax if the individual fails to remain an
eligible individual for 12 months after the
last month of the taxable year. See section
223(b)(8). Section 54.4980G–6 of the fi-
nal regulations provides that the employer
can contribute up to this maximum con-
tribution on behalf of all employees who
are eligible individuals on the first day of
the last month of the employees’ taxable
year (December 1 for calendar year tax-
payers), including employees who became
eligible individuals after January 1
st
of the
calendar year and eligible individuals who
were hired after January 1
st
of the calen-
dar year (both such classes of individu-
als are hereinafter referred to as “mid-year
eligible individuals”). An employer who
makes the maximum calendar year HSA
contribution, or who contributes more than
apro-rataamount, on behalf of employees
who are mid-year eligible individuals will
not fail to satisfy comparability merely be-
cause some employees will have received
more contributions on a monthly basis than
employees who worked the entire calendar
year.
Employers are not required to make
these greater thanpro-ratacontributions
and may instead pro-rate contributions
based on the number of months that an
individual was both employed by the
employer and an eligible individual. How-
ever, if an employer contributes more than
the monthlypro-rataamount for the cal-
endar year to the HSA of any employee
who is a mid-year eligible individual,
the employer must then contribute, on an
equal and uniform basis, a greater than
pro-rataamount to the HSAs of all com-
parable participating employees who are
mid-year eligible individuals. Likewise,
if the employer contributes the maximum
annual contribution amount for the calen-
dar year to the HSA of any employee who
is a mid-year eligible individual, the em-
ployer must contribute that same amount
to the HSAs of all comparable participat-
ing employees who aremid-year eligible
individuals.
Special Comparability Rules For Qualified
HSA Distributions
Section 302(a) of the Act provides for
qualified HSA distributions. See section
106(e) and Notice 2007–22, 2007–1 C.B.
670). See §601.601(d)(2). Aqualified
HSA distributionis a direct distribution of
an amount from a health flexible spending
arrangement (health FSA) or a health reim-
bursement arrangement (HRA) to an HSA.
The distribution must not exceed the lesser
of the balance in the health FSA or HRA
on September 21, 2006, or as of the date
of the distribution. Section 54.4980G–7
of the final regulations provides that if an
employer offers qualified HSA distribu-
tions to any employee who is an eligible
October 13, 20094832009–41 I.R.B.

individual covered under any HDHP, the
employer must offer qualified HSA dis-
tributions to all employees who are eligi-
ble individuals covered under any HDHP.
However, an employer that offers qualified
HSA distributions only to employees who
are eligible individuals covered under the
employer’s HDHP is not required to of-
fer qualified HSA distributions to employ-
ees who are eligible individuals but are not
covered under the employer’s HDHP.
Reporting and payment of the excise tax
under section 4980B, 4980D, 4980E or
4980G.
The regulations prescribe the manner
and method of paying the excise taxes
imposed under section 4980B, 4980D,
4980E, or 4980G. The final regulations,
like the proposed regulations, provide that
these excise taxes must be reported on
Form 8928, “Return of Certain Excise
Taxes Under Chapter 43 of the Internal
Revenue Code.” The excise tax under
section 4980B, 4980D, 4980E, or 4980G
must be paid at the time prescribed for
filing of the excise tax return (without
extensions). With respect to the excise tax
under section 4980B or 4980D for em-
ployers and third parties such as insurers
or third party administrators, the return is
due on or before the due date for filing
the person’s federal income tax return. An
extension to file the person’s income tax
return does not extend the date for filing
Form 8928. With respect to the excise tax
under section 4980B or 4980D for multi-
employer or specified multiple employer
health plans, the return is due on or before
the last day of the seventh month after the
end of the plan year. Finally, with respect
to the excise tax under section 4980E or
4980G for noncomparable contributions,
the return is due on or before the 15
th
day
of the fourth month following the calendar
year in which the noncomparable contri-
butions were made. The final regulations
also provide guidance regarding the place
for filing these excise tax returns, the sign-
ing of these excise returns, and the time
and place for paying the tax shown on
such returns.
Two comments were received regard-
ing the reporting and filing of the ex-
cise taxes under sections 4980B, 4980D,
4980E, and 4980G. One commentator was
concerned that the noncompliance period
under section 4980B or 4980D could ex-
tend beyond the due date for filing the
excise tax return and suggested that the
due date be extended to 90 days after the
end of the noncompliance period. It is
true that the noncompliance period under
section 4980B, for example, could extend
over four or more taxable years of the
person responsible for payment of the tax.
Therefore, extending the due date until 90
days after the end of the noncompliance
period would in some cases defer the obli-
gation to pay the excise tax for over four
years, which would not be in the interest
of sound tax administration. As such, the
final regulations do not adopt this change.
Another commentator noted that the ex-
cise tax might be due before the person re-
sponsible for paying it had even discov-
ered that a failure under section 4980B or
4980D had occurred. However, this con-
cern is mitigated by the fact that sections
4980B and 4980D provide that the excise
tax does not apply for any period for which
the responsible party did not know, or exer-
cising reasonable diligence would not have
known, that the failure existed. Also, un-
der sections 4980B and 4980D, the excise
tax does not apply if the failure is corrected
(that is, the failure is retroactively undone
to the extent possible and the affected ben-
eficiary is placed in a financial position as
good as the beneficiary would have been
had the failure not occurred).
Finally, a commentator also stated that
there are some uncertainties about the ap-
plication of the excise tax rules to vari-
ous situations that could arise under sec-
tion 4980B. The commentator suggested
that the filing and payment requirement
for the excise tax under section 4980B
should not apply until additional guidance
was issued that addressed these uncertain-
ties. The Treasury Department and the IRS
believe that the statutory and regulatory
provisions in this area provide appropriate
guidance. Therefore,the final regulations
do not adopt this comment.
The guidance in the proposed regu-
lations relating to the excise taxes im-
posed under section 4980B, 4980D,
4980E, or 4980G was contained in
Q & A–11 in §4980B–2, Q & A–1
in §4980D–1, Q & A–1 in §4980E–1,
and Q & A–5 in §4980G–1. The final
regulations provide additional clarifying
information relating to the guidance
previously provided in these Q & A’s,
and the final regulations also consolidate
this guidance by including it under
the following sections: §§54.6011–2,
54.6061–1, 54.6071–1, 54.6091–1 and
54.6151–1.
Effective/Ap
plicability Date
The sections of these regulations that
provide guidance on employer compara-
ble contributions to HSAs under section
4980G apply to employer contributions
made on or after January 1, 2010.
The sections of these regulations that
provide guidance relating to the excise tax
under sections 4980B, 4980D, 4980E, and
4980G apply to any Form 8928 that is due
on or after January 1, 2010.
Special Analyses
It has been determined that this Trea-
sury Decision is not a significant regula-
tory action as defined in Executive Order
12866. Therefore, a regulatory assessment
is not required. It also has been deter-
mined that section 553(b) of the Admin-
istrative Procedure Act (5 U.S.C. chapter
5) does not apply to these regulations. It is
hereby certified that the collection of infor-
mation in these regulations will not have a
significant economic impact on a substan-
tial number of small entities. Therefore, a
Regulatory Flexibility Analysis under the
Regulatory Flexibility Act (5 U.S.C. chap-
ter 6) is not required. Pursuant to section
7805(f) of the Code, the notice of proposed
rulemaking preceding this regulation was
submitted to the Chief Counsel for Advo-
cacy of the Small Business Administration
for comment on its impact on small busi-
ness.
Drafting Information
The principal authors of these fi-
nal regulations are Mireille Khoury and
Russ Weinheimer, Office of Division
Counsel/Associate Chief Counsel (Tax
Exempt and Government Entities),
Internal Revenue Service. However,
personnel from other offices of the IRS
and Treasury Department participated in
their development.
*****
2009–41 I.R.B.484October 13, 2009

Adoption of Amendment to the
Regulations
Accordingly, 26 CFR part 54 is
amended as follows:
PART 54—PENSION EXCISE TAXES
Paragraph 1. The authority citation for
part 54 is amended by adding entries in
numerical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section 54.4980G–6 also issued under
26 U.S.C. 4980G.
Section 54.4980G–7 also issued under
26 U.S.C. 4980G. * * *
Par. 2. Section 54.4980B–0 is amended
by adding a new Q–11 to §54.4980B–2 in
the list of questions to read as follows:
§54.4980B–0 Table of contents.
*****
List Of Questions
*****
§54.4980B–2 Plans that must comply.
*****
Q–11: If a person is liable for the excise
tax under section 4980B, what form must
the person file and what is the due date for
the filing and payment of the excise tax?
*****
Par. 3. Section 54.4980B–2 is amended
by adding a new Q&A–11 to read as fol-
lows:
§54.4980B–2 Plans that must comply.
*****
Q–11: If a person is liable for the excise
tax under section 4980B, what form must
the person file and what is the due date for
the filing and payment of the excise tax?
A–11: (a)In general. See §§54.6011–2
and 54.6151–1.
(b)Due date for filing of return by em-
ployers or other persons responsible for
benefits under a group health plan.See
§54.6071–1(a)(1).
(c)Due date for filing of return by mul-
tiemployer plans. See §54.6071–1(a)(2).
(d)Effective/applicability date.Inthe
caseofanemployerorotherpersonmen-
tioned in paragraph (b) of this Q & A–11,
the rules in this Q & A–11 are effective for
taxable years beginning on or after January
1, 2010. In the case of a plan mentioned in
paragraph (c) of this Q & A–11, the rules in
this Q & A–11 are effective for plan years
beginning on or after January 1, 2010.
Par. 4. Section 54.4980D–1 is added to
read as follows:
§54.4980D–1 Requirement of Return and
Time for Filing of the excise tax under
section 4980D.
Q–1: If a person is liable for the excise
tax under section 4980D, what form must
the person file and what is the due date for
the filing and payment of the excise tax?
A–1: (a)In general. See §§54.6011–2
and 54.6151–1.
(b)Duedateforfilingofreturnbyem-
ployers. See §54.6071–1(b)(1).
(c)Due date for filing of return by
multiemployer plans or multiple employer
health plans. See §54.6071–1(b)(2).
(d)Effective/applicability date.Inthe
caseofanemployerorotherpersonmen-
tioned in paragraph (b) of this Q & A–1,
the rules in this Q & A–1 are effective for
taxable years beginning on or after January
1, 2010. In the case of a plan mentioned in
paragraph (c) of this Q & A–1, the rules in
this Q & A–1 are effective for plan years
beginning on or after January 1, 2010.
Par. 5. Section 54.4980E–1 is added to
read as follows:
§54.4980E–1 Requirement of Return and
Time for Filing of the excise tax under
section 4980E.
Q–1: If a person is liable for the excise
tax under section 4980E, what form must
the person file and what is the due date for
the filing and payment of the excise tax?
A–1: (a)In general. See §§54.6011–2,
54.6151–1 and 54.6071–1(c).
(b)Effective/applicability date.The
rules in this Q & A–1 are effective for
plan years beginning on or after January
1, 2010.
Par. 6. Section 54.4980G–1 is amended
by:
1. Revising the last sentence in A–1
and adding a new sentence at the end of
paragraph (a) in A–2.
2. Adding a new Q & A–5.
The revisions and addition read as fol-
lows:
§54.4980G–1 Failure of employer to
make comparable health savings account
contributions.
*****
A–1: ***ButseeQ&A–6in
§54.4980G–3 for treatment of collectively
bargained employees and Q & A–1 in
§54.4980G–6 for the rules allowing larger
comparable contributions to nonhighly
compensated employees.
*****
A–2: (a) * * * See also §54.4980G–6
for the rules allowing larger comparable
contributions to nonhighly compensated
employees.
*****
Q–5: If a person is liable for the excise
tax under section 4980G, what form must
the person file and what is the due date for
the filing and payment of the excise tax?
A–5: (a)In general. §§54.6011–2,
54.6151–1 and 54.6071–1(d).
(b)Effective/applicability date.The
rules in this Q & A–5 are effective for
employer contributions made for calendar
years beginning on or after January 1,
2010.
Par. 7. Section 54.4980G–3 is amended
by:
1. Revising the section heading.
2. Revising the introductory text in
paragraph (a) of A–5.
3. Adding a new sentence at the end of
paragraph (c) of A–5 and paragraph (a) of
A–9.
The revision and additions read as fol-
lows:
§54.4980G–3 Failure of employer to
make comparable health savings account
contributions.
*****
A–5: (a)Categories. The categories of
employees for comparability testing are as
follows (but see Q & A–6 of this section
for the treatment of collectively bargained
employees and Q & A–1 of §54.4980G–6
for a special rule for contributions made to
the HSAs of nonhighly compensated em-
ployees)–
*****
(c) * * * But see §54.4980G–6 for a
special rule for contributions made to the
HSAs of nonhighly compensated employ-
ees.
October 13, 20094852009–41 I.R.B.

*****
A–9: (a) * * * See §54.4980G–6 for a
special rule for contributions made to the
HSAs of nonhighly compensated employ-
ees.
*****
Par. 8. Section 54.4980G–4 is amended
by:
1. Adding a new sentence at the end of
paragraph (a) of A–1.
2. Adding paragraphs (h), (i) and (j) to
A–2.
The additions read as follows:
§54.4980G–4 C
alculating comparable
contributio
ns.
*****
A–1: (a) * * * But see Q & A–1 of
§54.4980G–6 for a special rule for con-
tributions made to the HSAs of nonhighly
compensated employees.
*****
A–2: * * *
*****
(h)Maximum contribution permitted
for all employees who are eligible individ-
uals during the last month of the taxable
year. An employer may contribute up to
the maximum annual contribution amount
for the calendar year (based on the em-
ployees’ HDHP coverage) to the HSAs of
all employees who are eligible individuals
on the first day of the last month of the
employees’ taxable year, including em-
ployees who worked for the employer for
less than the entire calendar year and em-
ployees who became eligible individuals
after January 1
st
of the calendar year. For
example, such contribution may be made
on behalf of an eligible individual who
is hired after January 1
st
or an employee
who becomes an eligible individual after
January 1
st
. Employers are not required to
provide more than apro-ratacontribution
based on the number of months that an
individual was an eligible individual and
employed by the employer during the year.
However, if an employer contributes more
than apro-rataamount for the calendar
year to the HSA of any eligible individual
who is hired after January 1
st
of the cal-
endar year or any employee who becomes
an eligible individual any time after Jan-
uary 1
st
of the calendar year, the employer
must contribute that same amount on an
equal and uniform basis to the HSAs of
all comparable participating employees
(as defined in Q & A–1 in §54.4980G–1)
who are hired or become eligible individ-
uals after January 1
st
of the calendar year.
Likewise, if an employer contributes the
maximum annual contribution amount for
the calendar year to the HSA of any eligi-
ble individual who is hired after January
1
st
of the calendar year or any employee
who becomes an eligible individual any
time after January 1
st
of the calendar year,
the employer must contribute the maxi-
mum annual contribution amount on an
equal and uniform basis to the HSAs of
all comparable participating employees
(as defined in Q & A–1 in §54.4980G–1)
who are hired or become eligible individ-
uals after January 1
st
of the calendar year.
An employer who makes the maximum
calendar year contribution or more than a
pro-ratacontribution to the HSAs of em-
ployees who become eligible individuals
after the first day of the calendar year or
eligible individuals who are hired after the
first day of the calendar year will not fail
to satisfy comparability merely because
some employees will have received more
contributions on a monthly basis than em-
ployees who worked the entire calendar
year.
(i)Examples. The following examples
illustrate the rules in paragraph (h) in this
Q & A–2. In the following examples, no
contributions are made through a section
125 cafeteria plan and none of the employ-
ees are covered by a collective bargaining
agreement.
Example 1. On January 1, 2010, Employer Q con-
tributes $1,000 for the calendar year to the HSAs of
employees who are eligible individuals with family
HDHP coverage. In mid-March of the same year,
Employer Q hires Employee A, an eligible individual
with family HDHP coverage. On April 1, 2010, Em-
ployer Q contributes $1,000 to the HSA of Employee
A. In September of the same year, Employee B be-
comes an eligible individual with family HDHP cov-
erage. On October 1, 2010, Employer G contributes
$1,000 to the HSA of Employee B. Employer Q does
not make any other contributions for the 2010 calen-
dar year. Employer Q’s contributions satisfy the com-
parability rules.
Example 2. For the 2010 calendar year, Employer
R only has two employees, Employee C and Em-
ployee D. Employee C, an eligible individual with
family HDHP coverage, works for Employer R for
the entire calendar year. Employee D, an eligible in-
dividual with family HDHP coverage works for Em-
ployer R from July 1
st
through December 31
st
.Em-
ployer R contributes $1,200 for the calendar year to
theHSAofEmployeeCand$600totheHSAofEm-
ployee D. Employer R does not make any other con-
tributions for the 2010 calendar year. Employer R’s
contributions satisfy the comparability rules.
(j)Effective/applicability date.The
rules in paragraphs (h) and (i) of Q & A–2
are effective for employer contributions
made for calendar years beginning on or
after January 1, 2010.
*****
Par. 9. Section 54.4980G–6 is added to
read as follows:
§54.4980G–6 Special rule for
contributions made to the HSAs of
nonhighly compensated employees.
Q–1: May an employer make larger
contributions to the HSAs of nonhighly
compensated employees than to the HSAs
of highly compensated employees?
A–1: Yes. Employers may make larger
HSA contributions for nonhighly compen-
sated employees who are comparable par-
ticipating employees than for highly com-
pensated employees who are comparable
participating employees. See Q & A–1
in §54.4980G–1 for the definition of
comparable participating employee.
For purposes of this section, highly
compensated employee is defined under
section 414(q). Nonhighly compensated
employees are employees that are not
highly compensated employees. The
comparability rulescontinue to apply
with respect to contributions to the
HSAs of all nonhighly compensated
employees.Employers must make
comparable contributions for the calendar
year to the HSA of each nonhighly
compensated employee who is a
comparable participating employee.
Q–2: May an employer make larger
contributions to the HSAs of highly com-
pensated employees than to the HSAs of
nonhighly compensated employees?
A–2: (a)In general. No. Employer
contributions to HSAs for highly com-
pensated employees who are comparable
participating employees may not be larger
than employer HSA contributions for
nonhighly compensated employees who
are comparable participating employees.
The comparability rules continue to apply
with respect to contributions to the HSAs
of all highly compensated employees.
Employers must make comparable contri-
butions for the calendar year to the HSA
of each highly compensated comparable
participating employee. See Q & A–1 in
2009–41 I.R.B.486October 13, 2009

§54.4980G–1 for the definition of compa-
rable participating employee.
(b)Examples. The following exam-
ples illustrate the rules in Q & A–1 and
Q & A–2 of this section. No contributions
are made through a section 125 cafeteria
plan and none of the employees in the
followingexamplesarecoveredbya
collective bargaining agreement. All of
the employees in the following examples
have the same HDHP deductible for the
same category of coverage.
Example 1. In 2010, Employer A contributes
$1,000 for the calendar year to the HSA of each full-
time nonhighly compensated employee who is an eli-
gible individual with self-only HDHP coverage. Em-
ployer A makes no contribution to the HSA of any
full-time highly compensated employee who is an eli-
gible individual with self-only HDHP coverage. Em-
ployer A’s HSA contributions for calendar year 2010
satisfy the comparability rules.
Example 2. In 2010, Employer B contributes
$2,000 for the calendar year to the HSA of each full-
time nonhighly compensated employee who is an eli-
gible individual with self-only HDHP coverage. Em-
ployer B also contributes $1,000 for the calendar year
to the HSA of each full-time highly compensated em-
ployee who is an eligible individual with self-only
HDHP coverage. Employer B’s HSA contributions
for calendar year 2010 satisfy the comparability rules.
Example 3. In 2010, Employer C contributes
$1,000 for the calendar year to the HSA of each full-
time nonhighly compensated employee who is an eli-
gible individual with self-only HDHP coverage. Em-
ployer C contributes $2,000 for the calendar year to
the HSA of each full-time highly compensated em-
ployee who is an eligible individual with self-only
HDHP coverage. Employer C’s HSA contributions
for calendar year 2010 do not satisfy the comparabil-
ity rules.
Example 4. In 2010, Employer D contributes
$1,000 for the calendar year to the HSA of each full-
time nonhighly compensated employee who is an eli-
gible individual with self-only HDHP coverage. Em-
ployer D also contributes $1,000 to the HSA of each
full-time highly compensated employee who is an el-
igible individual with self-only HDHP coverage. In
addition, the employer contributes an additional $500
to the HSA of each nonhighly compensated employee
who participates in a wellness program. The non-
highly compensated employees did not receive com-
parable contributions, and, therefore, Employer D’s
HSA contributions for calendar year 2010 do not sat-
isfy the comparability rules.
Example 5. In 2010, Employer E contributes
$1,000 for the calendar year to the HSA of each
full-time non-management nonhighly compensated
employee who is an eligible individual with family
HDHP coverage. Employer E also contributes $500
for the calendar year to the HSA of each full-time
management nonhighly compensated employee who
is an eligible individual with family HDHP cover-
age. The nonhighly compensated employees did not
receive comparable contributions, and, therefore,
Employer E’s HSA contributions for calendar year
2010 do not satisfy the comparability rules.
Q–3: May an employer make larger
HSA contributions for employees with self
plus two HDHP coverage than employees
with self plus one HDHP coverage even
if the employees with self plus two are
all highly compensated employees and the
employees with self plus one are all non-
highly compensated employees?
A–3: (a) Yes.Q & A–1 in
§54.4980G–4 provides that an employer’s
contribution with respect to the self plus
two category of HDHP coverage may not
be less than the contribution with respect
to the self plus one category and the con-
tribution with respect to the self plus three
or more category may not be less than the
contribution with respect to the self plus
two category. Therefore, the comparabil-
ity rules are not violated if an employer
makes a larger HSA contribution for the
self plus two category of HDHP coverage
than to self plus one coverage, even if the
employees with self plus two coverage
are all highly compensated employees and
the employees with self plus one coverage
are all nonhighly compensated employees.
Likewise, the comparability rules are not
violated if an employer makes a larger
HSA contribution for the self plus three
category of HDHP coverage than to self
plus two coverage, even if the employees
with self plus three coverage are all highly
compensated employees and the employ-
ees with self plus two coverage are all
nonhighly compensated employees.
(b)Example. The following example il-
lustrates the rules in paragraph (a) of this
Q & A–3. In the following example, no
contributions are made through a section
125 cafeteria plan and none of the employ-
ees are covered by a collective bargaining
agreement.
Example. In 2010, Employer F contributes
$1,000 for the calendar year to the HSA of each
full-time employee who is an eligible individual with
self plus one HDHP coverage. Employer F con-
tributes $1,500 for the calendar year to the HSA of
each employee who is an eligible individual with self
plus two HDHP coverage. The deductible for both
the self plus one HDHP and the self plus two HDHP
is $2,000. Employee A, an eligible individual, is
a nonhighly compensated employee with self plus
one coverage. Employee B, an eligible individual, is
a highly compensated employee with self plus two
coverage. For the 2010 calendar year, Employer F
contributes $1,000 to Employee A’s HSA and $1,500
to Employee B’s HSA. Employer F’s HSA contribu-
tions satisfy the comparability rules.
Q–4: What is the effective date for the
rules in this section?
A–4: The rules in this section are effec-
tive for employer contributions made for
calendar years beginning on or after Jan-
uary 1, 2010.
Par. 10. Section 54.4980G–7 is added
to read as follows:
§54.4980G–7 Special comparability
rules for qualified HSA distributions
contributed to HSAs on or after December
20, 2006 and before January 1, 2012
Q–1: How do the comparability rules
of section 4980G apply to qualified HSA
distributions under section 106(e)(2)?
A–1: The comparability rules of sec-
tion 4980G do not apply to amounts con-
tributed to employee HSAs through qual-
ified HSA distributions. However, in or-
der to satisfy the comparability rules, if
an employer offers qualified HSA distri-
butions, as defined in section 106(e)(2), to
any employee who is an eligible individual
covered under any HDHP, the employer
must offer qualified HSA distributions to
all employees who are eligible individu-
als covered under any HDHP. However, if
an employer offers qualified HSA distribu-
tions only to employees who are eligible
individuals covered under the employer’s
HDHP, the employer is not required to of-
fer qualified HSA distributions to employ-
ees who are eligible individuals but are not
covered under the employer’s HDHP.
Q–2: What is the effective date for the
rulesinthissection?
A–2: The rules in this section are effec-
tive for employer contributions made for
calendar years beginning on or after Jan-
uary 1, 2010.
Par. 11. Section 54.6011–2 is added to
read as follows:
§54.6011–2 General requirement of
return, statement, or list
Effective for any Form 8928 that is due
on or after January 1, 2010, any person li-
able for tax under section 4980B, 4980D,
4980E, or 4980G of the Code shall file a re-
turn with respect to the tax on Form 8928.
The return must include the information
required by Form 8928 and the instructions
issued with respect to it.
Par. 12. Section 54.6061–1 is added to
read as follows:
October 13, 20094872009–41 I.R.B.

§54.6061–1 Signing of returns and other
documents
Effective for any Form 8928 that is due
on or after January 1, 2010, any return,
statement, or other document required to
be made with respect to a tax imposed by
section 4980B, 4980D, 4980E, or 4980G
of the Code or the regulations under sec-
tion 4980B, 4980D, 4980E, or 4980G must
be signed by the person required to file the
return, statement, or other document, or
by the persons required or duly authorized
to sign in accordance with the regulations,
forms, or instructionsprescribed with re-
spect to such return, statement, or docu-
ment. An individual’s signature on such
return, statement, or other document shall
beprima facieevidence that the individual
is authorized to sign the return, statement,
or other document.
Par. 13. Section 54.6071–1 is added to
read as follows:
§54.6071–1 Time for filing returns
(a)Returns under section 4980B.(1)
Due date for filing of return by employ-
ers or other persons responsible for ben-
efits under a group health plan. If the per-
son liable for the excise tax is an employer
or other person responsible for providing
or administering benefits under a group
health plan (such as an insurer or a third
party administrator), the return required by
§54.6011–2 must be filed on or before the
due date for filing the person’s income tax
return and must reflect the portion of the
noncompliance period for each failure un-
der section 4980B that falls during the per-
son’s taxable year. An extension to file the
person’s income tax return does not extend
the date for filing Form 8928.
(2)Due date for filing of return by mul-
tiemployer plans. If the person liable for
the excise tax is a multiemployer plan,
the return required by §54.6011–2 must be
filedonorbeforethelastdayofthesev-
enth month following the end of the plan’s
plan year. The filing of Form 8928 by a
plan must reflect the portion of the non-
compliance period for each failure under
section 4980B that falls during the plan’s
plan year.
(b)Returns under section 4980D.(1)
Due date for filing of return by employ-
ers. If the person liable for the excise
tax is an employer, the return required by
§54.6011–2 must be filed on or before the
due date for filing the employer’s income
tax return and must reflect the portion of
the noncompliance period for each failure
under chapter 100 that falls during the em-
ployer’s taxable year. An extension to file
the employer’s income tax return does not
extend the date for filing Form 8928.
(2)Due date for filing of return by
multiemployer plans or multiple employer
health plans. If the person liable for the
excise tax is a multiemployer plan or a
specified multiple employer health plan,
the return required by §54.6011–2 must
be filed on or before the last day of the
seventh month following the end of the
plan’s plan year. The filing of Form 8928
by a plan must reflect the portion of the
noncompliance period for each failure un-
der chapter 100 that falls during the plan’s
plan year.
(c)Returns under section 4980E.Any
employer who is liable for the excise tax
under section 4980E must report this tax
by filing the return required by §54.6011–2
on or before the 15
th
day of the fourth
month following the calendar year in
which the noncomparable contributions
were made.
(d)Returns under section 4980G.Any
employer who is liable for the excise tax
under section 4980E must report this tax
by filing the return required by §54.6011–2
on or before the 15
th
day of the fourth
month following the calendar year in
which the noncomparable contributions
were made. See Q & A–4 of §54.4980G–1
for the rules on computation of the excise
tax under section 4980G.
(e)Effective/applicability date:The
rules in this section are effective for any
Form 8928 that is due on or after January
1, 2010.
Par. 14. Section 54.6091–1 is added to
read as follows:
§54.6091–1 Place for filing excise tax
returns under section 4980B, 4980D,
4980E, or 4980G
Effective for any Form 8928 that is due
on or after January 1, 2010, the return
required by §54.6011–2 must be filed at
the place specified in the forms and in-
structions provided by the Internal Rev-
enue Service.
Par. 15. Section 54.6151–1 is added to
read as follows:
§54.6151–1 Time and place for paying of
tax shown on returns.
Effective for any Form 8928 that is
due on or after January 1, 2010, the tax
shownonanyreturnwhichisimposed
under section 4980B, 4980D, 4980E, or
4980G shall, without assessment or no-
tice and demand, be paid to the internal
revenue officer with whom the return is
filed at the time and place for filing such
return (determined without regard to any
extension of time for filing the return). For
provisions relating to the time and place
for fling such return, see §§54.6071–1 and
54.6091–1.
LindaE.Stiff,
Deputy Commissioner for
Services and Enforcement.
Approved August 20, 2009.
Michael Mundaca,
Acting Assistant Secretary
oftheTreasury(TaxPolicy).
(Filed by the Office of the Federal Register on September
4, 2009, 8:45 a.m., and published in the issue of the Federal
Register for September 8, 2009, 74 F.R. 45994)
Section 6050P.—Returns
Relating to the Cancellation
of Indebtedness by Certain
Entities
26 CFR 1.6050P–1: Information reporting for dis-
charges of indebtedness by certain entities.
T.D. 9461
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Part 1
Information Reporting for
Discharges of Indebtedness
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Final regulations and removal
of temporary regulations.
SUMMARY: This document contains final
regulations relating to information returns
for cancellation of indebtedness by certain
entities under section 6050P of the Inter-
nal Revenue Code. The final regulations
2009–41 I.R.B.488October 13, 2009

will avoid premature information report-
ing from certain businesses and will reduce
the number of information returns required
to be filed. The final regulations will im-
pact certain businesses required to file in-
formation returns under the existing regu-
lations.
DATES:Effective Date:These regulations
are effective on September 17, 2009.
Applicability Date:For dates of appli-
cability, see §1.6050P–1(h).
FOR FURTHER INFORMATION
CONTACT: Barbara Pettoni at (202)
622–4910 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
This document contains amendments to
the Income Tax Regulations (26 CFR part
1) under section 6050P relating to informa-
tion reporting for cancellation of indebted-
ness by certain entities. In general, section
6050P requires certain entities to file in-
formation returns with the IRS, and to fur-
nish information statements to debtors, re-
porting discharges of indebtedness of $600
or more. The amendments in this doc-
ument will avoid premature reporting of
cancellation of indebtedness income by re-
ducing the information reporting burden
on certain entities that were not originally
within the scope of section 6050P. The
amendments will alsoprotect debtors from
receiving information returns that prema-
turely report cancellation of indebtedness
income from such entities.
Final and temporary regulations (T.D.
9430, 2008–48 C.B. 1205) were published
in theFederal Register(73 FR 66539)
on November 10, 2008. On the same
date, a notice of proposed rulemaking
(REG–118327–08, 2008–48 C.B. 1218)
cross-referencing to temporary regulations
was published in theFederal Register
(73 FR 66568). A correction to final and
temporary regulations (73 FR 75326) and
a correcting amendment (Announcement
2008–2 C.B. 1375 [73 FR 75326]) to the
regulations were published in theFederal
Registeron December 11, 2008. Only
one commenter responded to the proposed
regulations, presenting oral comments at a
public hearing on the proposed regulations
at the IRS on March 13, 2009, as well
as written comments. After considering
these oral and written comments, the IRS
and the Treasury Department are adopting
the proposed regulations without change
and removing the corresponding tempo-
rary regulations.
Explanation of Comments
The sole commenter agrees with the
amendments in the proposed regulations
to reduce the information reporting burden
on certain entities that were not origi-
nally within the scope of section 6050P
and thereby avoid premature reporting
of cancellation of indebtedness income.
The commenter, however, requested ad-
ditional guidance on several other areas
addressed in the existing regulations un-
der section 6050P including: (1) the
meaning of “stated principal” as used in
§1.6050P–1(c) and (d)(3) when applied
to transactions involving entities that ac-
quire a loan from another person; (2) what
information, if any, must be provided to
a debtor prior to filing Form 1099–C,
“Cancellation of Debt”;(3) what con-
stitutes significantbona fidecollection
activity under §1.6050P–1(b)(2)(iv)(A);
and (4) how to report the discharge of a
debt that has been reduced to judgment.
These other areas are beyond the scope of
the proposed regulations and are therefore
not addressed in these final regulations.
The Treasury Department and the IRS
will consider the concerns raised in these
comments in determining whether to issue
additional guidanceunder section 6050P.
No revisions were made to the pro-
posed and temporary regulations or the
corrections to those regulations. Accord-
ingly, this Treasury decision adopts the
proposed regulations without substantive
change and removes the corresponding
temporary regulations.
Special Analyses
It has been determined that this Trea-
sury decision is not a significant regula-
tory action as defined in Executive Order
12866. Therefore, a regulatory assessment
is not required. It also has been determined
that section 553(b) of the Administrative
Procedure Act (5 U.S.C. chapter 5) does
not apply to these regulations, and because
the regulation does not impose a collection
of information on small entities, the Regu-
latory Flexibility Act (5 U.S.C. chapter 6)
does not apply. Pursuant to section 7805(f)
of the Internal Revenue Code, the notice of
proposed rulemaking preceding this regu-
lation was submitted to the Chief Counsel
for Advocacy of the Small Business Ad-
ministration for comment on its impact on
small business.
Drafting Information
The principal author of these regula-
tions is Barbara Pettoni, Office of Asso-
ciate Chief Counsel (Procedure and Ad-
ministration).
*****
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR part 1 is amended
as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 is amended by removing the entry
for §1.6050P–1T to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.6050P–0 is amended
as follows:
1. The introductory text is revised.
2. The entry for §1.6050P–1(b)(2)(v) is
added.
3. The entry for §1.6050P–1T is re-
moved.
The revisions and addition read as fol-
lows:
§1.6050P–0 Table of contents.
This section lists the major captions that
appear in §§1.6050P–1 and 1.6050P–2.
§1.6050P–1 Information reporting for
discharges of indebtedness by certain
entities.
*****
(b) * * *
(2) * * *
(v) Special rule for certain entities re-
quired to file in a year prior to 2008.
*****
Par. 3. Section 1.6050P–1 is amended
by revising paragraphs (b)(2)(i)(H),
(b)(2)(v) and (h)(1) to read as follows:
October 13, 20094892009–41 I.R.B.

§1.6050P–1 Information reporting for
discharges of indebtedness by certain
entities.
*****
(b)***(2)***
(i) * * *
(H) In the case of an entity described
in section 6050P(c)(2)(A) through (C), the
expiration of the non-payment testing pe-
riod, as described in §1.6050P–1(b)(2)(iv).
*****
(v)Special rule for certain entities re-
quired to file in a year prior to 2008.In
the case of an entity described in section
6050P(c)(1)(A) or (c)(2)(D) required to
file an information return in a tax year
prior to 2008 due to an identifiable event
described in paragraph (b)(2)(i)(H) of this
section, and who failed to so file, the date
of discharge is the first event, if any, de-
scribed in paragraphs (b)(2)(i)(A) through
(G) of this section that occurs after 2007.
*****
(h)* * *(1)In general.Therulesin
this section apply to discharges of indebt-
edness after December 21, 1996, except
paragraphs (e)(1) and (e)(3) of this sec-
tion, which apply to discharges of indebt-
edness after December 31, 1994, except
paragraph (e)(5) of this section, which ap-
plies to discharges of indebtedness occur-
ring after December 31, 2004, and ex-
cept paragraphs (b)(2)(i)(H) and (b)(2)(v)
of this section, which apply to discharges
of indebtedness occurring after November
10, 2008.
*****
Par. 4. Section 1.6050P–1T is re-
moved.
LindaE.Stiff,
Deputy Commissioner for
Services and Enforcement.
Approved August 28, 2009.
Michael F. Mundaca,
Acting Assistant Secretary
oftheTreasury(TaxPolicy).
(Filed by the Office of the Federal Register on September
16, 2009, 8:45 a.m., and published in the issue of the Federal
Register for September 17, 2009, F.R. 47728)
2009–41 I.R.B.490October 13, 2009

Part III. Administrative, Procedural, and Miscellaneous
Guidance on 2009 Required
Minimum Distributions
Notice 2009–82
I. PURPOSE
This notice provides guidance relating
to the waiver of 2009 required minimum
distributions, described in § 401(a)(9)
of the Internal Revenue Code (“Code”),
from certain plans under the Worker, Re-
tiree, and Employer Recovery Act of 2008
(“WRERA”), P.L. 110–458. In particular,
the notice:
•provides transition relief through
November 30, 2009 for a plan that is
not operated in accordance with its
terms with respect to waived required
minimum distributions and certain re-
lated payments;
•sets out rollover relief with respect
to waived required minimum distri-
butions and certain related payments,
including an extension of the 60-day
rollover period to November 30, 2009
for certain of the distributions; and
•answers questions that have been
raised regarding the waiver of 2009
required minimum distributions under
WRERA.
IntheAppendix,thenoticealsopro-
vides two sample plan amendments that
give recipients a choice as to whether to
receive waived required minimum distri-
butions and certain related payments and
that specify the application of the direct
rollover rules to the distributions. The
sample amendments can be used by plan
sponsors that are uncertain as to the treat-
ment under plan terms of waived required
minimum distributions and certain related
payments or that otherwise desire to give
recipients a choice as to whether to receive
such distributions.
II. BACKGROUND
Section 401(a)(9) provides required
minimum distribution (“RMD”) rules for
stock bonus, pension, and profit-sharing
plans described in § 401(a) and for annuity
contracts described in § 403(a). Individ-
ual Retirement Accounts and Individual
Retirement Annuities (“IRAs”) described
in § 408(a) and § 408(b), § 403(b) plans,
and eligible deferred compensation plans
under § 457(b) also are subject to the rules
of § 401(a)(9) pursuant to §§ 408(a)(6)
and (b)(3), 403(b)(10), and 457(d)(2), re-
spectively, and the regulations under those
sections.
Section 402(c) generally provides that
the payment of any portion of an em-
ployee’s interest in a qualified trust to
the employee or the employee’s surviving
spouse in an eligible rollover distribution
is not includible in gross income if the
distributionisrolledovertoaneligible
retirement plan no later than the 60th
day following the day of receipt. An el-
igible rollover distribution is defined in
§ 402(c)(4) as a distribution to an em-
ployee of all or any portion of the balance
to the credit of the employee in a qualified
trust other than a distribution that is one of
a series of substantially equal periodic pay-
ments made over a specified period, a dis-
tribution required under § 401(a)(9), and
a distribution made on account of the em-
ployee’s hardship. Section 402(c)(3)(B)
provides that the Secretary may waive the
60-day rollover deadline under certain cir-
cumstances. Section 402(c)(11) provides
for the direct rollover of a deceased em-
ployee’s interest in a qualified trust to an
inherited IRA established for the deceased
employee’s nonspouse designated benefi-
ciary. Rules similar to those described in
the preceding sentences in this paragraph
apply to § 403(a) annuity plans, § 403(b)
plans, and § 457 eligible governmental
plans. (See §§ 403(a)(4)(B), 403(b)(8)(B),
and 457(e)(16)(B).)
Section 408(d)(3) generally provides
that an amount distributed from an IRA to
the IRA owner, or to the surviving spouse
of the IRA owner, is not included in gross
income if the distribution is rolled over to
an eligible retirement plan no later than
the 60th day following the day of receipt.
A distribution of an after-tax amount can
only be rolled over to another IRA. Sec-
tion 408(d)(3)(E) provides that an RMD
cannot be rolled over. Section 408(d)(3)(I)
provides that the Secretary may waive
the 60-day rollover deadline under certain
circumstances.
In general, § 72(t) imposes a 10-per-
cent additional tax on early distributions
from a plan described in § 401(a), § 403(a),
or § 403(b), or from an IRA. However,
pursuant to § 72(t)(2)(A)(iv), certain in-
dividuals receiving substantially equal pe-
riodic payments from a plan or an IRA
are exempted from the 10-percent addi-
tional tax under § 72(t). Notice 89–25,
Q&A–12, 1989–1 C.B. 662, as modified
by Rev. Rul. 2002–62, 2002–2 C.B. 710,
provides three calculation methods for de-
termining whether distributions are sub-
stantially equal periodic payments under
§ 72(t)(2)(A)(iv). One method, the RMD
method, uses rules similar to those under
§ 401(a)(9) to determine the amount of the
payments required each year. If a series
of substantially equal periodic payments
stops or is otherwise modified (other than
by reason of death or disability) prior to
age 59
1
/2or 5 years, all of the payments
made are subject to a recapture tax under
§72(t)(4).
Section 201(a) of WRERA added
§ 401(a)(9)(H) to the Code. Section
401(a)(9)(H)(i) provides that § 401(a)(9)
does not apply to defined contribu-
tion plans and IRAs for 2009. Section
401(a)(9)(H)(ii)(I) provides that an indi-
vidual’s required beginning date is deter-
mined without regard to § 401(a)(9)(H)
for purposes of applying § 401(a)(9)
for calendar years after 2009. Section
401(a)(9)(H)(ii)(II) provides that if the
5-year rule for post-death distributions
described in § 401(a)(9)(B)(ii) applies, the
5-year period is determined without regard
to 2009.
Section 201(b) of WRERA amended
§ 402(c)(4) of the Code to provide that
any amount distributed during 2009 that is
an eligible rollover distribution, but would
not have been an eligible rollover distribu-
tion had § 401(a)(9) applied during 2009,
is not treated as an eligible rollover distri-
bution for purposes of § 401(a)(31) (relat-
ing to direct and automatic rollovers of el-
igible rollover distributions), § 402(f) (re-
lating to notices to recipients of eligible
rollover distributions), and § 3405(c) (re-
lating to mandatory 20-percent withhold-
ing on eligible rollover distributions).
October 13, 20094912009–41 I.R.B.

Section 201(c) of WRERA provides
that a plan or contract amendment relat-
ing to the changes made by § 201 can be
delayed until the last day of the first plan
year beginning in 2011 (2012 in the case
of a governmental plan), provided the plan
or contract operates as if the amendment
were in effect from its effective date.
The Joint Committee on Taxation’s
Technical Explanation of H.R. 7327,
which became WRERA, provides that if
a distribution is made from a plan during
2009 that would have been an RMD but
for § 401(a)(9)(H), “the plan is permitted
but not required to offer the employee a
direct rollover of that amount and provide
the employee with a written explanation of
the requirement.” (JCX–85–08, December
11, 2008, at page 27.)
On February 2, 2009, the Service
published Notice 2009–9, 2009–5 I.R.B.
419, which provides guidance to finan-
cial institutions on reporting for distri-
butions that would be RMDs if not for
§ 401(a)(9)(H) (referred to in this notice
as “2009 RMDs”).
The Service has received many com-
ments indicating that plan sponsors are un-
certain of the effect of new § 401(a)(9)(H)
on plan operation due, in part, to plan
termsintendedtosatisfy§401(a)(9). For
example, some plans may contain distri-
bution language that satisfies § 401(a)(9)
without referencing this Code section and
thus, arguably, would not be affected by
§ 401(a)(9)(H); nevertheless, sponsors
of such plans may want to suspend 2009
RMDs. Also, some sponsors may want
to give participants and beneficiaries the
choice whether to continue or stop 2009
RMDs, but are uncertain if their current
plan language permits such a choice. In
addition, questionshave been received
concerning the permissibility of offer-
ing direct rollovers in the case of certain
types of distributions that include 2009
RMDs (as indicated in the Joint Commit-
tee on Taxation’s Technical Explanation
described above), particularly where a
payment consists of a 2009 RMD amount
and an additional amount that is an eligi-
ble rollover distribution without regard to
§ 401(a)(9)(H). The Service has also re-
ceived questions on whether distributions
that include 2009 RMDs can be rolled over
even if such distributions would be sub-
stantially equal periodic payments without
regard to § 401(a)(9)(H). This notice pro-
vides guidance on these and other issues
relating to 2009 RMDs.
III. PLAN AMENDMENTS
To address the concerns of plan spon-
sors, two alternative sample plan amend-
ments are provided in the Appendix that
individual plan sponsors and sponsors of
pre-approved plans can adopt or use in
drafting individualized plan amendments.
Both sample amendments provide partici-
pants and beneficiaries the choice between
receiving and not receiving distributions
related to 2009 RMDs, but only if the dis-
tributions would otherwise be equal to the
2009 RMDs or be one or more payments in
a series of substantially equal distributions
(that include the 2009 RMDs) made at
least annually and expected to last for the
life (or life expectancy) of the participant,
the joint lives (or jointlife expectancy) of
the participant and the participant’s des-
ignated beneficiary, or for a period of at
least 10 years. All other distributions, in-
cluding distributions that consist partly of
2009 RMDs, will be made. For example, a
75-year-old retiree’s request to have his re-
maining plan account balance distributed
in 2009 in a lump-sum, or in five approx-
imately equal annual installments over a
period that includes 2009, would not be
affected by the sample amendments. The
first sample amendment provides that the
plan default that applies in the absence
of a participant’s or beneficiary’s election
will be to pay out distributions that in-
clude 2009 RMDs, and the second sam-
ple amendment provides that the plan de-
fault that applies in the absence of a partic-
ipant’s or beneficiary’s election will be to
not pay out distributions that include 2009
RMDs.
Both sample amendments also provide
direct rollover choices (in addition to ones
already provided for in the plan), with the
default in each amendment being that the
plan will offer a direct rollover option only
for pre-WRERA eligible rollover distri-
butions (i.e., a direct rollover option will
not be offered for 2009 RMDs nor for
amounts that can be rolled over solely due
to the transition relief provided in Sec-
tion IV of this notice). One option pro-
vides for the direct rollover of 2009 RMDs
and of other amounts that may be rolled
over pursuant to the transition relief for
plansprovidedinSectionIVofthisno-
tice (the latter amounts referred to as “Ex-
tended 2009 RMDs” in the sample amend-
ments). Another option provides for the
direct rollover of the entire amount of a
distribution but onlywhere the distribu-
tion consists of part or all of a 2009 RMD
amount and an additional amount that is
an eligible rollover distribution without re-
gard to § 401(a)(9)(H).
Either plan amendment may be chosen
by a plan sponsor, regardless of current
plan language. Plan sponsors may have to
modify the sample amendment chosen to
conform to their plan’s terms and adminis-
trative procedures.
The amendment must be adopted no
laterthanthelastdayofthefirstplanyear
beginning on or after January 1, 2011 (Jan-
uary 1, 2012 for governmental plans), and,
except as provided in Section IV of this no-
tice, must reflect the operation of the plan
to either cease or continue distributions
that include 2009 RMDs in the absence of
a participant’s or beneficiary’s choice. The
timely adoption of the amendment must
be evidenced by a written document that
is signed and dated by the employer (in-
cluding an adopting employer of a pre-ap-
proved plan).
In either case, the amendment (as mod-
ified, if necessary, to conform to the plan’s
terms and administrative procedures) will
not result in the loss of reliance on a favor-
able opinion, advisory, or determination
letter. Also, the Service will not treat the
adoption of one of the sample plan amend-
ments (as modified, if necessary, to con-
form to the plan’s terms and administrative
procedures) as affecting the pre-approved
status of a master and prototype (M&P) or
volume submitter plan. That is, such an
amendment to an M&P plan that is adopted
by an employer will not cause the plan to
fail to be an M&P plan. Similarly, such
an amendment to a volume submitter plan
that is adopted by an employer will not
cause the plan to fail to be a volume sub-
mitter plan.
The format of the sample plan amend-
ments generally follows the design of pre-
approved plans, including all M&P plans,
that employ a “basic plan document” and
an “adoption agreement.” Thus, the sam-
ple plan amendment includes language de-
signed for inclusion in a basic plan docu-
ment and language designed for inclusion
in an adoption agreement to allow the em-
ployer to select among options related to
2009–41 I.R.B.492October 13, 2009

the application of the basic plan document
provision. Sponsors of plans that do not
use an adoption agreement should mod-
ify the format of the amendment to incor-
porate the appropriate adoption agreement
options in the terms of the amendment. In
such case, the notes inthe adoption agree-
ment portion of the sample amendment
should not be included in the amendment
that will be signed and dated by the em-
ployer.
IV. TRANSITION RELIEF
Plan operation relief.The Service un-
derstands that, due to the enactment of
WRERA late in 2008, many plan adminis-
trators were unable to timely modify pro-
cedures relating to 2009 RMDs to accom-
modate the new rules. Also, prior to the
issuance of the guidance in this notice,
plan sponsors were unsure of the options
available to them. A plan will not be
treated as failing to satisfy the requirement
that it be operated in accordance with its
terms merely because, during the period
beginning on January 1, 2009, and end-
ing on November 30, 2009: (1) distribu-
tions that equal the 2009 RMDs or that are
one or more payments in a series of sub-
stantially equal distributions (that include
the 2009 RMDs) made at least annually
and expected to last for the life (or life ex-
pectancy) of the participant, the joint lives
(or joint life expectancy) of the partici-
pant and the participant’s designated ben-
eficiary, or for a period of at least 10 years
were or were not paid, (2) participants
and beneficiaries were not given the op-
tion of receiving or not receiving distribu-
tions that include 2009 RMDs, or (3) a di-
rect rollover option was or was not offered
for 2009 RMDs or for other amounts that
can be rolled over pursuant to the rollover
relief provided in the following paragraph.
Rollover relief for plans.Payments to a
plan participant in 2009 will not be treated
as ineligible for rollover on account of
§ 402(c)(4)(A) if the payments equal the
2009 RMDs or are one or more payments
in a series of substantially equal distribu-
tions (that include the 2009 RMDs) made
at least annually and expected to last for
the life (or life expectancy) of the par-
ticipant, the joint lives (or joint life ex-
pectancy) of the participant and the partic-
ipant’s designated beneficiary, or for a pe-
riod of at least 10 years. Accordingly, such
payments can be rolled over, provided the
other rules of § 402(c) are satisfied. To as-
sist plan participants who have already re-
ceived distributions in 2009 but may have
been unsure of which amounts could be
rolled over, the Service, under the author-
ity of § 402(c)(3)(B), is hereby extending
the 60-day rollover period, for any 2009
RMD and for any additional payments that
are part of a series described in the first
sentence of this paragraph, so that it ends
no earlier than November 30, 2009.
Rollover relief for IRAs.In the case
of IRA owners who have already re-
ceived distributions of 2009 RMDs in
2009, the Service, under the authority
of § 408(d)(3)(I), is hereby extending
the 60-day rollover period for any such
distribution so that it ends no earlier
than November 30, 2009. However, be-
cause of the one-rollover-per-year rule
in § 408(d)(3), which was unchanged by
WRERA, no more than one distribution
from an IRA in 2009 will be eligible for
this rollover relief.
V. OTHER ISSUES
Q–1. Do IRAs have to be amended for
§ 401(a)(9)(H)?
A–1. Pending the issuance of further
guidance, IRAs do not have to be amended
for § 401(a)(9)(H).
Q–2. In a plan that permits an em-
ployee or beneficiary to elect whether the
5-year rule in § 401(a)(9)(B)(ii) or the life
expectancy rule in § 401(a)(9)(B)(iii) and
(iv) applies, does § 401(a)(9)(H) extend
the time for making the election?
A–2. Yes, when the deadline for
making the election, in the absence of
§ 401(a)(9)(H), would be in 2009. Sec-
tion 1.401(a)(9)–3, A–4(c), of the Income
Tax Regulations requires the election to
be made no later than the earlier of the
end of the calendar year in which distri-
bution would be required to commence
in order to satisfy the life expectancy rule
in § 401(a)(9)(B)(iii) and (iv) or the end
of the calendar year which contains the
fifth anniversary of the date of death of
the employee. Pursuant to § 401(a)(9)(H),
no RMDs are required for 2009, effec-
tively extending the deadline to the end
of 2010 if the deadline, without regard
to § 401(a)(9)(H), would be the end of
2009. Thus, for example, if a 50-year-old
participant in a plan providing the election
described in § 1.401(a)(9)–3, A–4(c), died
in 2008 with his sister as his designated
beneficiary, the sister has until the end of
2010 to choose between the 5-year rule
and the life expectancy rule. Similarly,
where a participant’s spouse is the desig-
nated beneficiary, the spouse has until the
end of 2010 to make the election if the
deadline, in the absence of § 401(a)(9)(H),
would be the end of 2009.
Q–3. In a plan that permits direct
rollovers by nonspouse designated ben-
eficiaries pursuant to § 402(c)(11), does
§ 401(a)(9)(H) extend the time for making
the direct rollover?
A–3. Yes, if the participant died in
2008. The “special rule” at A–17(c)(2) in
Notice 2007–7, 2007–1 C.B. 395, provides
that if the 5-year rule applies to a bene-
fit under a plan, the nonspouse designated
beneficiary may determine the RMD using
the life expectancy rule in the case of a dis-
tribution made prior to the end of the year
following the year of death. The special
rule in Notice 2007–7 is hereby modified
so that if the employee’s death occurred
in 2008, the nonspouse designated benefi-
ciary has until the end of 2010 to make the
direct rollover and use the life expectancy
rule.
Q–4. Besides the extensions provided
in Q&A–2 and Q&A–3 of this notice and
the rollover relief provided in Section IV
of this notice, are any other deadlines ex-
tended or rollover requirements waived?
A–4. No, § 201 of WRERA only pro-
vides relief from certain deadlines and
rollover requirements. Thus, for example,
the deadline of September 30 following
the year of death, in § 1.401(a)(9)–4,
Q&A–4 (relating to the determina-
tion of designated beneficiaries); the
October 31 deadline in § 1.401(a)(9)–4,
A–6(b) (relating to the date by which
thetrusteeofatrustthatisaplan’s
designated beneficiary must provide the
plan administrator certain information);
and the last-day-of-the-year deadline
in § 1.401(a)(9)–8, A–2(a)(2) (relating
to the date by which separate accounts
must be established) are not extended.
Similarly, for example, with respect to
rollovers, the one-rollover-per-year rule
in § 408(d)(3) and the restrictions on
rollovers by nonspouse beneficiaries and
on rollovers of after-tax amounts were not
changed by WRERA and still apply.
October 13, 20094932009–41 I.R.B.

Q–5.For a plan subject to
§§ 401(a)(11) and 417, is spousal con-
sent required to suspend distributions that
include 2009 RMDs and restart such dis-
tributions in 2010?
A–5. A plan subject to §§ 401(a)(11)
and 417 can follow the procedures de-
scribed in Q&A–8 of Notice 97–75,
1997–2 C.B. 337, choosing to have either
a new annuity starting date or no new
annuity starting date upon recommence-
ment. If no new annuity starting date is
chosen under those procedures, spousal
consent is not required under most circum-
stances. If the plan provides that there is a
new annuity starting date, spousal consent
may be required under those procedures
to suspend distributions that include 2009
RMDs and to restart such distributions in
2010, depending on the form of distribu-
tion.
Q–6. Can distributions that include
2009 RMDs made from a plan be rolled
over back into the same plan?
A–6. Yes, provided the plan permits
such rollovers and the rollover satisfies the
requirements of § 402(c), taking into ac-
count the relief provided in Section IV of
this notice.
Q–7. Can a 2009 RMD paid from a plan
in 2009 be treated as an eligible rollover
distribution for purposes of withholding
under § 3405(c) at the 20-percent rate?
A–7. No, a 2009 RMD that is paid
from a plan in 2009 is not treated as an el-
igible rollover distribution for purposes of
§ 3405(c). For example, if a plan makes a
distribution in 2009 to a retiree of his entire
account balance under the plan and part of
the distribution is a 2009 RMD, the por-
tion of the distribution that is not a 2009
RMD is subject to the 20-percent manda-
tory withholding rules under § 3405(c) and
the portion of the distribution that is a 2009
RMD is subject to the 10-percent optional
withholding rules under § 3405(b). On
the other hand, if the retiree was receiving
monthly distributions from the plan that
exceeded his RMDs and that are expected
to last for a period of at least 10 years,
then the whole amount of each distribution
is subject to the periodic-payment optional
withholding rules under § 3405(a). The
rule in this Q&A–7 only applies to 2009
RMDs paid from a plan in 2009. With-
holding for a 2009 RMD that is paid in
2010 (for example, where the employee
turns 70
1
/2in 2009 and delays payment
until April 1, 2010) is determined with-
out regard to § 201(b) of WRERA or this
Q&A–7.
Q–8. How does a plan determine which
distributions during 2009 are 2009 RMDs?
A–8. The first distributions in 2009
are any RMDs from prior years not yet
distributed, followed by 2009 RMDs.
Q–9. Does § 401(a)(9)(H) apply to pay-
ments that are part of a series of substan-
tially equal periodic payments under the
“RMD method” (a series of payments de-
scribed in Notice 89–25 and Rev. Rul.
2002–62 that are designed to satisfy the
§ 72(t)(2)(A)(iv) exception to the 10-per-
cent additional tax under § 72(t)) so that
stopping such payments for 2009 would
not be considered a modification under
§ 72(t)(4)?
A–9. No, § 401(a)(9)(H) does not ap-
ply to such payments; accordingly, if they
are stopped in 2009 (other than because of
death or disability) prior to age 59
1
/2(or
prior to 5 years from the date of the first
payment), all the payments made under the
series are subject to a recapture tax under
§72(t)(4).
VI. EFFECT ON OTHER
DOCUMENTS
Notice 2007–7 is modified by Q&A–3
of this notice.
DRAFTING INFORMATION
The principal author of this notice
is Roger Kuehnle of the Employee
Plans, Tax Exempt and Government
Entities Division. Questions regarding
this notice may be sent via e-mail to
retirementplanquestions@irs.gov.
2009–41 I.R.B.494October 13, 2009

Appendix
Section 401(a)(9)(H) Sample Amendments
Default to continue 2009 RMDs
For use by plan sponsors that want to give participants and beneficiaries an election between receiving and not receiving distri-
butions that include 2009 RMDs and where the default that applies in the absence of a participant’s or beneficiary’s election will
be to continue making distributions that include 2009 RMDs.
Notwithstanding section
of the plan, a participant or beneficiary whowould have been required to receive required
minimum distributions for 2009 but for the enactment of section 401(a)(9)(H) of the Code (“2009 RMDs”), and who would have
satisfied that requirement by receiving distributions that are (1) equal to the 2009 RMDs or (2) one or more payments in a series
of substantially equal distributions (that include the 2009 RMDs) made at least annually and expected to last for the life (or life
expectancy) of the participant, the joint lives (or joint life expectancy) of the participant and the participant’s designated beneficiary,
or for a period of at least 10 years (“Extended 2009 RMDs”), will receive those distributions for 2009 unless the participant or
beneficiary chooses not to receive such distributions. Participants and beneficiariesdescribed in the preceding sentence will be
given the opportunity to elect to stop receiving the distributions described in thepreceding sentence. In addition, notwithstanding
section
of the plan, and solely for purposes of applying the direct rollover provisions of the plan, certain additional
distributions in 2009, as chosen by the employer in the adoption agreement, will be treated as eligible rollover distributions.
If no election is made by the employer in the adoption agreement, a direct rollover will be offered only for distributions that
would be eligible rollover distributionswithout regard to section 401(a)(9)(H).
(Adoption agreement provision)
Direct Rollovers:
For purposes of the direct rollover provisions of the plan, the following will also be treated as eligible rollover distributions in 2009:
(Check one or none.)
2009 RMDs and Extended 2009 RMDs (both as defined in the plan).
2009 RMDs (as defined in the plan) but only if paid with an additional amount that is an eligible rollover distribution
without regard to section 401(a)(9)(H).
Name of Employer
By:SignatureDate
Name and title
October 13, 20094952009–41 I.R.B.

Default to discontinue 2009 RMDs
For use by plan sponsors that want to give participants and beneficiaries an election between receiving and not receiving distri-
butions that include 2009 RMDs and where the default that applies in the absence of a participant’s or beneficiary’s election will
be to discontinue making distributions that include 2009 RMDs.
Notwithstanding section
of the plan, a participant or beneficiary whowould have been required to receive required
minimum distributions for 2009 but for the enactment of section 401(a)(9)(H) of the Code (“2009 RMDs”), and who would have
satisfied that requirement by receiving distributions that are (1) equal to the 2009 RMDs or (2) one or more payments in a series
of substantially equal distributions (that include the 2009 RMDs) made at least annually and expected to last for the life (or life
expectancy) of the participant, the joint lives (or joint life expectancy) of the participant and the participant’s designated beneficiary,
or for a period of at least 10 years (“Extended 2009 RMDs”), will notreceive those distributions for 2009 unless the participant
or beneficiary chooses to receivesuch distributions. Participants and beneficiaries described in the preceding sentence will be
given the opportunity to elect to receive the distributions described in the preceding sentence. In addition, notwithstanding section
of the plan, and solely for purposes of applying the direct rollover provisions of the plan, certain additional distributions
in 2009, as chosen by the employer in the adoption agreement, will be treated as eligible rollover distributions.
If no election is made by the employer in the adoption agreement, a direct rollover will be offered only for distributions that
would be eligible rollover distributionswithout regard to section 401(a)(9)(H).
(Adoption agreement provision)
Direct Rollovers:
For purposes of the direct rollover provisions of the plan, the following will also be treated as eligible rollover distributions in 2009:
(Check one or none.)
2009 RMDs and Extended 2009 RMDs (both as defined in the plan).
2009 RMDs (as defined in the plan) but only if paid with an additional amount that is an eligible rollover distribution
without regard to section 401(a)(9)(H).
Name of Employer
By:SignatureDate
Name and title
[Note to Sponsor: In either amendment, the first blank should contain the section of the plan dealing with RMDs (and the
section of the plan dealing with other distributions, if applicable) and the second blank should contain the section of the
plan dealing with direct rollovers.]
2009–41 I.R.B.496October 13, 2009

Part IV. Items o
fGeneralInterest
Notice of Prop
osed
Rulemaking
Generation-S
kipping
Transfers (GS
T) Section
6011 Regulat
ions and
Amendments t
otheSection
6112 Regula
tions
REG–136563–07
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Noti
ce of proposed rulemaking.
SUMMARY: This document contains pro-
posed regulations that provide rules relat-
ing to the disclosure of listed transactions
and transactions of interest with respect
to the generation-skipping transfer tax un-
der section 6011 of the Internal Revenue
Code (Code), conforming amendments un-
der sections 6111 and 6112, and rules relat-
ing to the preparation and maintenance of
lists with respect to reportable transactions
under section 6112. The regulations af-
fect taxpayers participating in listed trans-
actions and transactions of interest and ma-
terial advisors to such transactions. The
proposed regulations also contain rules un-
der section 6112 that affect material ad-
visors to reportabletransactions. These
regulations provide guidance regarding the
length of time a material advisor has to pre-
pare the list that must be maintained af-
ter the list maintenance requirement first
arises with respect to a reportable transac-
tion. These regulations also clarify guid-
ance regarding designation agreements.
DATES: Written or electronic comments
and requests for a public hearing must be
received by December 10, 2009.
ADDRES
SES: Send submissions to:
CC:PA:
LPD:PR(REG–136563–07),
room 52
03, Internal Revenue Service,
PO Box 7
604, Ben Franklin Station,
Washin
gton, DC 20044. Submissions may
be han
d delivered Monday through Friday
betwe
en the hours of 8 a.m. and 4 p.m.
to CC:
PA:LPD:PR (REG–136563–07),
Couri
er’s Desk, Internal Revenue
Servi
ce, 1111 Constitution Avenue NW,
Washington, D
C, or sent electronically,
viatheFedera
leRulemaking
Portalatwww.
regulations.gov
(IRS-REG–136
563–07).
FOR FURTHER IN
FORMATION
CONTACT: Conc
erning the proposed
regulations
, Charles D. Wien, (202)
622–3070; co
ncerning the submissions
of comments a
nd requests for hearing,
Oluwafunmil
ayo (Funmi) Taylor, (202)
622–7180 (n
ot toll-free numbers).
SUPPLEMENT
ARY INFORMATION:
Paperwork R
eduction Act
The collect
ions of information con-
tained in th
is notice of proposed rulemak-
ing have bee
n reviewed and approved by
theOfficeo
f Management and Budget in
accordanc
e with the Paperwork Reduc-
tion Act (4
4 U.S.C. 3507) under control
number 154
5–1686. Responses to these
collectio
ns of information are mandatory.
An agency m
ay not conduct or sponsor,
and a pers
on is not required to respond
to, a coll
ection of information unless the
collecti
on of information displays a valid
OMB contr
ol number assigned by the Of-
fice of M
anagement and Budget.
On August
3, 2007, the IRS published
final re
gulations under §301.6112–1 (T.D.
9352, 20
07–2 C.B. 621 [72 FR 43154]).
These re
gulations propose to modify those
regulat
ions.
The esti
mated annual burden per
recordk
eeper for the collection of infor-
mation i
n §301.6112–1T is 100 hours and
the est
imated number of recordkeepers is
500.
Commen
ts concerning the accuracy
of thes
e burden estimates and sugges-
tions f
or reducing these burdens should
be sent
toInternal Revenue Service,
Attn: I
RS Reports Clearance Officer,
SE:W:
CAR:MP:T:T:SP, Washington, DC
20224
,andtotheOffice of Manage-
ment a
nd Budget, Attn: Desk Officer
for th
e Department of Treasury, Office
of Inf
ormation and Regulatory Affairs,
Wash
ington, DC 20503.
Books
and records relating to these col-
lect
ions of information must be retained as
long
as their contents may become mate-
rial
in the administration of any internal
revenue law. G
enerally, tax returns and
return inform
ation are confidential, as re-
quired by 26 U.
S.C. 6103.
Background
This document p
roposes to amend
26 CFR part 26 t
o provide rules for
purposes of th
e generation-skipping
transfer tax t
hat require the disclosure
of listed tran
sactions and transactions
of interest by
certain taxpayers on their
Federal tax r
eturns under section 6011.
This documen
t also proposes to modify
and clarify s
ome of the rules under
26 CFR part 30
1relatingtothedisclosure
obligation
s of material advisors under
section 611
1 and the list maintenance
requiremen
ts of material advisors with
respect to r
eportable transactions under
section 61
12.
On July 31, 2
007, the IRS and Trea-
sury Depar
tment issued final regulations
under sect
ion 6011 (T.D. 9350, 2007–2
C.B. 607 [7
2 FR 43146]), 6111 (T.D.
9351, 2007
–2 C.B. 616 [72 FR 43157])
and 6112 (T
.D. 9352, 2007–2 C.B. 621
[72 FR 431
54]) (the July 2007 regula-
tions) th
at were published in theFederal
Register
on August 3, 2007. In the July
2007 regu
lations, the IRS and Treasury
Departme
nt amended 26 CFR parts 20, 25,
31, 53, 5
4, and 56 to provide that certain
taxpaye
rs would be required to disclose
transac
tions of interest, in addition to listed
transac
tions, on their Federal tax returns
under se
ction 6011. These regulations
propos
e to amend 26 CFR part 26 to
add sim
ilar rules under section 6011 for
the tax
on generation-skipping transfers.
The Jul
y 2007 regulations also amended
26 CFR p
art 301 to provide rules relating
to the
obligation of material advisors to
prepa
re and maintain lists with respect
to rep
ortable transactions under section
6112.
These proposed regulations make
minor
clarifications and modifications to
the r
ules under section 6112.
Expla
nation of Provisions
The re
gulations should encompass
trans
actions that purport to reduce or elim-
inate
the generation-skipping transfer tax
as lis
ted transactions or transactions of
inte
rest and require the disclosure of these
October 13, 20094972009–41 I.R.B.

transactions under section 6011. Although
these regulations are being proposed, the
IRS and Treasury Department do not have
plans to identify any such transaction at
this time. Clarifying amendments are be-
ing made to the regulations under sections
6111 and 6112 as a result of the genera-
tion-skipping transfer tax rules proposed
under section 6011.
The IRS and Treasury Department are
proposing to amend the regulations under
section 6112 to provide that, before a mate-
rial advisor must make available to the IRS
the list as described in §301.6112–1(b), the
material advisor will have a specified pe-
riod of time to prepare the list after the list
maintenance requirement first arises with
respect to a reportable transaction. The
specified period of time for a material ad-
visor to prepare a list will be 30 calen-
dar days or a period greater than 30 calen-
dar days as may be specifically described
in the published guidance designating a
transaction as a reportable transaction. A
request for a list under section 6112 made
during the list preparation time period will
be treated as having been made on the day
after the list preparation time period ends.
In addition, the regulations make clari-
fications to the rules regarding designation
agreements. A group of material advisors
to a reportable transaction may designate
by written agreement one material advisor
from the group to maintain the list required
under section 6112. The existence of a des-
ignation agreement, however, does not af-
fect the ability of the IRS to request the list
from any party to the designation agree-
ment, or the obligation of any party receiv-
ing a request from the IRS to furnish the
list as required under section 6112 and the
related regulations.
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a significant
regulatory action as defined in Executive
Order 12866. Therefore, a regulatory as-
sessment is not required. It has also been
determined that section 553(b) of the Ad-
ministrative Procedure Act (5 U.S.C. chap-
ter 5) does not apply to these regulations.
It is hereby certified that the collection of
information in these regulations will not
have a significant economic impact on a
substantial number of small entities. This
certification is based on the fact that most
of the material advisors affected by these
regulations are not small entities and for
those material advisors that are small en-
tities most of the information is already re-
quired under the current regulations. Also,
the collection of information referenced in
these regulations has been approved un-
der OMB control number 1545–1686. The
clarification and new information required
by these proposed regulations add little or
no new burden to those existing require-
ments. Therefore, a Regulatory Flexibility
Analysis under the Regulatory Flexibility
Act (5 U.S.C. chapter 6) is not required.
Pursuant to section 7805(f) of the Code,
this notice of proposed rulemaking will be
submitted to the Chief Counsel for Advo-
cacy of the Small Business Administration
for comment on its impact on small busi-
ness.
Comments and Requests for a Public
Hearing
Before these proposed regulations are
adopted as final regulations, consideration
will be given to any written comments
(a signed original and eight (8) copies)
or electronic comments that are submitted
timely to the IRS. The IRS and Treasury
Department request comments on the clar-
ity of the proposed rules, how they can be
made easier to understand, and the admin-
istrability of the rules in the proposed regu-
lations. All comments will be available for
public inspection and copying. A public
hearing will be scheduled if requested in
writing by any person that submits timely
written or electronic comments. If a pub-
lic hearing is scheduled, notice of the date,
time, and place for the public hearing will
be published in theFederal Register.
Drafting Information
The principal author of these regula-
tions is Charles D. Wien, Office of the As-
sociate Chief Counsel (Passthroughs and
Special Industries). However, other per-
sonnel from the IRS and Treasury Depart-
ment participated in their development.
*****
Proposed Amendments to the
Regulations
Accordingly, 26 CFR parts 26 and 301
are proposed to be amended as follows:
PART 26—GENERATION-SKIPPING
TRANSFER TAX REGULATIONS
UNDER THE TAX REFORM ACT OF
1986
Paragraph 1. The authority citation for
part 26 is amended to read in part as fol-
lows:
Authority: 26 U.S.C. 7805 * * *
Section 26.6011–4 also issued under
26U.S.C.6011***
Par. 2. Section 26.6011–4 is added to
read as follows:
§26.6011–4 Requirement of statement
disclosing participation in certain
transactions by taxpayers.
(a)In general. If a transaction is iden-
tified as alisted transactionor atransac-
tion of interestas defined in §1.6011–4 of
this chapter by the Commissioner in pub-
lished guidance, and thelisted transaction
or transaction of interest involves a tax on
generation-skipping transfers under chap-
ter 13 of subtitle B of the Internal Revenue
Code, the transaction must be disclosed in
the manner stated in such published guid-
ance.
(b)Effective/applicability date.This
section applies to listed transactions and
transactions of interest entered into on or
after the date these regulations are pub-
lished as final regulations in theFederal
Register.
PART 301—PROCEDURE AND
ADMINISTRATION
Par. 3. The authority citation for part
301 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 4. Section 301.6111–3 is amended
as follows:
1.Paragraphs (b)(2)(i)(A) and
(b)(3)(i)(B) are amended by adding the
language “26.6011–4,” after each occur-
rence of “25.6011–4,”.
2. Paragraphs (c)(2) and (c)(13)
are amended by adding the language
“26.6011–4,” after “25.6011–4,”.
3. Paragraph (i)(1) is revised.
The revision reads as follows:
§301.6111–3 Disclosure of reportable
transactions.
*****
2009–41 I.R.B.498October 13, 2009

(i)Effective/applicability date—(1)In
general. This section applies to trans-
actions with respect to which a material
advisor makes a tax statement on or after
August 3, 2007. However, this section
applies to transactions of interest en-
tered into on or after November 2, 2006,
with respect to which a material advisor
makes a tax statement under this section
on or after November 2, 2006. Para-
graphs (b)(2)(i)(A), (b)(3)(i)(B), (c)(2),
and (c)(13) of this section apply to trans-
actions with respect to which a material
advisor makes a tax statement under this
section after the date these regulations
are published as final regulations in the
Federal Register. Paragraph (h) of this
section applies to ruling requests received
on or after November 2, 2006. Otherwise,
the rules that apply on or before the date
these regulations are published as final
regulations in theFederal Registerare
contained in this section in effect prior to
the date these regulations are published as
final regulations in theFederal Register
(see 26 CFR part 301 revised as of April
1, 2009).
*****
Par. 5. Section 301.6112–1 is amended
as follows:
1. Paragraph (b)(1) is revised.
2. Paragraphs (c)(3) and (c)(12)
are amended by adding the language
“26.6011–4,” after “25.6011–4,”.
3. Paragraphs (f) and (g) are revised.
The revisions read as follows:
§301.6112–1 Material advisors of
reportable transactions must keep lists of
advisees, etc.
*****
(b) * * * (1)In general. A separate list
must be prepared and maintained for each
reportable transaction. However, one list
must be maintained for substantially sim-
ilar transactions. A material advisor will
have 30 calendar days from the date the
list maintenance requirement first arises
(see §301.6111–3(b)(4) and paragraph (a)
of this section) with respect to a reportable
transaction to prepare the list that must be
maintained under this section with respect
to that transaction. The Commissioner in
his discretion also may provide in pub-
lished guidance designating a transaction
as a reportable transaction a list prepara-
tion time period greater than 30 calendar
days. If a list is requested under this sec-
tion during the list preparation time period,
the request for the list will be treated as
having been made on the day after the list
preparation time period ends. A list must
be maintained in a form that enables the
IRS to determine without undue delay or
difficulty the information required in para-
graph (b)(3) of this section. The Com-
missioner in his discretion may provide in
published guidance a form or method for
maintaining or furnishing the list.
*****
(f)Designation agreements.Ifmore
than one material advisor is required to
maintain a list of persons for a reportable
transaction, in accordance with paragraph
(b) of this section, the material advisors
may designate by written agreement a sin-
gle material advisor (the designated mate-
rial advisor) to maintain the list or a por-
tion of the list. A designation agreement
does not relieve material advisors from
their obligation to maintain the list in ac-
cordance with paragraph (b) of this sec-
tion or to furnish the list to the IRS in ac-
cordance with paragraph (e)(1) of this sec-
tion, but a designation agreement may al-
low one material advisor to maintain the
list on behalf of the other material advisors
who are a party to the designation agree-
ment. A material advisor is not relieved
from the requirement of this section be-
cause a material advisor is unable to obtain
the list from any designated material ad-
visor, any designated material advisor did
not maintain a list, or the list maintained
by any designated material advisor is not
complete. The existence of a designation
agreement does not affect the ability of the
IRS to request the list from any party to
the designation agreement. The IRS may
request the list from any party to the des-
ignation agreement, and the party receiv-
ing the request must furnish the list to the
IRS in accordance with paragraph (e)(1) of
this section, regardless of whether the list
was maintained by another party pursuant
to the terms of a designation agreement.
(g)Effective/applicability date.Ingen-
eral, this section applies to transactions
with respect to which a material advisor
makes a tax statement under §301.6111–3
on or after August 3, 2007. However, this
section applies to transactions of interest
entered into on or after November 2, 2006,
with respect to which a material advisor
makes a tax statement under §301.6111–3
on or after November 2, 2006. Paragraphs
(b)(1), (c)(3), (c)(12), and (f) of this sec-
tion apply to transactions with respect to
which a material advisor makes a tax state-
ment under §301.6111–3 after the date
these regulations are published as final
regulations in theFederal Register.Oth-
erwise, the rules that apply on or before
the date these regulations are published as
final regulations in theFederal Register
are contained in this section in effect prior
to the date these regulations are published
as final regulations in theFederal Reg-
ister(see 26 CFR part 301 revised as of
April 1, 2009).
LindaE.Stiff,
Deputy Commissioner for
Services and Enforcement.
(Filed by the Office of the Federal Register on September
10, 2009, 8:45 a.m., and published in the issue of the Federal
Register for September 11, 2009, 74 F.R. 46705)
Corrections and Clarifications
to Publication 1220,
Specifications for Filing
Forms 1098, 1099, 3921,
3922, 5498, 8935, and
W–2G, Electronically, Revised
July 2009
Announcement 2009–70
The following announcement clarifies
and corrects certain items in Publication
1220,Specifications for Filing Forms
1098, 1099, 3921, 3922, 5498, 8935,
and W–2G, Electronically, revised July
2009. Use this announcement along with
Publication 1220 when filing information
returns for TY2009.
In Part A, Sec. 8, Corrected Returns,
there is a change to the 2 step correction
process. Item (d) incorrect payee address,
under Error Type 2, should be deleted.
Only items (a) No payee TIN (SSN, EIN,
ITIN, QI-EIN), (b) Incorrect payee TIN,
(c) Incorrect payee name, and (e) Wrong
type of return indicator, require 2 transac-
tions to properly correct the information.
In addition, Sec 2. Nature of Changes-Cur-
rent Year (Tax Year 2009) .01 a. General
(3) states changes in correction procedure
are to include incorrect TIN, payee name
October 13, 20094992009–41 I.R.B.

and/or address requires a two step correc-
tion. It should read incorrect TIN or payee
name requires a two step correction.
In the Payee ‘B’ Record, two new Pay-
ment Amount Fields, F and G were added.
These amount fields were added in antici-
pation of expanded reporting requirements
on certain information returns. Currently,
there are no corresponding Amount Codes
in the Payer ‘A’ Record. Filers must al-
low for these amount fields in their Payee
‘B’ Records and like any unused amount
fields they must be zero filled. In addi-
tion, in Part C, Sec. 7, .01 the last two sen-
tences should read: ‘In the “B” Record, the
filermustallow for allsixteenPayment
Amount Fields.For those fields not used,
enter “0s” (zeros).’These statements also
apply to the End of Payer ‘C’ Record and
the State Totals ‘K’ Record.
For Form 5498, Payee ’B’ Record, Spe-
cial Data Entries, positions 663–722, the
Note about delayed contributions for U.S.
Armed Forces should have been deleted.
Form 5498 now has specific fields and
codes for many types of reporting for
Armed Forces personnel. The Special
Data Entry field can still be used for any
reporting not covered in the new reporting
fields.
If you have any questions regarding
the announcement or the information in
Publication 1220,Specifications for Fil-
ing Forms 1098, 1099, 3921, 3922, 5498,
8935, and W–2G, Electronically, revised
July 2009, call toll-free 866–455–7438.
Deletions From Cumulative
List of Organizations
Contributions to Which
are Deductible Under Section
170 of the Code
Announcement 2009–72
The Internal Revenue Service has re-
voked its determination that the organi-
zations listed below qualify as organiza-
tions 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 or-
ganization 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 declara-
tory judgment has been timely filed, con-
tributions from individuals and organiza-
tions described in section 170(c)(2) that
are otherwise allowable will continue to
be deductible. Protection under section
7428(c) would begin on October 13, 2009,
andwouldendonthedatethecourtfirst
determines that the organization is not de-
scribed in section 170(c)(2) as more partic-
ularly set forth in section 7428(c)(1). For
individual contributors, the maximum de-
duction protected is $1,000, with a hus-
band and wife treated as one contributor.
This benefit is not extended to any indi-
vidual, in whole or in part, for the acts or
omissions of the organization that were the
basis for revocation.
A New Horizon, Credit Counseling
Services Inc
Ft Lauderdale, FL
Treatment of Services Under
Section 482; Allocation of
Income and Deductions
From Intangible Property;
Apportionment of Stewardship
Expense; Correction
Announcement 2009–73
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correction to final regulations.
SUMMARY: This document contains cor-
rections to final regulations (T.D. 9456,
2009–33 I.R.B. 188) that were published in
theFederal Registeron Tuesday, August
4, 2009 (74 FR 38830) providing guidance
regarding the treatment of controlled ser-
vices transactions under section 482 and
the allocation of income from intangible
property, in particular with respect to con-
tributions by a controlled party to the value
of intangible property owned by another
controlled party. These final regulations
modify regulations under section 861 con-
cerning stewardship expenses to be consis-
tent with the changes made to the guidance
under section 482.
DATES: This correction is effective on
September 9, 2009, and is applicable on
August 4, 2009.
FOR FURTHER INFORMATION
CONTACT: Carol B. Tan or
Gregory A. Spring, (202) 435–5265
for matters relating to section 482, or
Richard L. Chewning, (202) 622–3850 for
matters relating to stewardship expenses
(not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject
of this document are under sections 482,
861, 6038, and 6662 of the Internal Rev-
enue Code.
Need for Correction
As published, the final regulations
(T.D. 9456) contains errors that may prove
to be misleading and are in need of clarifi-
cation.
Correction of Publication
Accordingly, the publication of the fi-
nal regulations (T.D. 9456), which was the
subject of FR Doc. E9–18326, is corrected
as follows:
1. On page 38830, column 1, in the
title, the language “Treatment of Services
Under Section 482; Allocation of Income
and Deductions From Intangible Property;
Stewardship Expense” is corrected to read
“Treatment of Services Under Section
482; Allocation of Income and Deductions
From Intangible Property; Apportionment
of Stewardship Expense”.
2. On page 38830, column 3, in the
preamble, under the paragraph heading
“Background”, first paragraph of the col-
umn, third line from the bottom of the
2009–41 I.R.B.500October 13, 2009

paragraph, the language “years after De-
cember 31, 2006) as the” is corrected to
read “years beginning after December 31,
2006) as the”.
3. On page 38832, column 1, in the
preamble, under the paragraph heading “e.
Business Judgment Rule”, first paragraph,
eleventh line, the language “one or more
trades or business of the” is corrected to
read “one or more trades or businesses of
the”.
4. On page 38833, column 1, in the
preamble, under the paragraph heading “g.
Shared Services Arrangements”, second
paragraph, fifth line, the language “under
an SSA to the service provider” is cor-
rected to read “under a SSA to the service
provider”.
5. On page 38835, column 2, in the
preamble, under the paragraph heading
“7. Controlled Services Transactions and
Shareholder Activities — Treas. Reg.
§1.482–9(l)”, second paragraph of the
column, lines 1 and 2 from the bottom of
the paragraph, the language “aggregate
activity; rather than a component activ-
ity-by-activity basis.” is corrected to read
“aggregate-activity basis; rather than a
component activity-by-activity basis.”.
6. On page 38835, column 3, in the
preamble, under the paragraph heading
“b. Global Dealing Operations”, last line
of the paragraph, the language “of global
dealing regulations.” is corrected to read
“of new global dealing regulations.”.
On page 38837, column 1, in the first
paragraph heading, the language “D. Stew-
ardship Expenses—§1.861–8” is corrected
to read “D. Apportionment of Stewardship
Expenses—§1.861–8”.
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 September
8, 2009, 8:45 a.m., and published in the issue of the Federal
Register for September 9, 2009, 74 F.R. 46346)
October 13, 20095012009–41 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 ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that the
same principle also applies to B, the earlier
ruling is amplified. (Compare withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is be-
ing 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.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis 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
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings 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.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes 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 pub-
lished ruling is first modified and then, as
modified, is superseded.
Supplementedis 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 rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings in
the series.
Suspendedis 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.
Abbreviations
The fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
DC—Dummy Corporation.
DE—Donee.
Del. Order
—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
2009–41 I.R.B.iOctober 13, 2009

Numerical Finding List
1
Bulletins 2009–27 through 2009–41
Announcements:
2009-56, 2009-28 I.R.B.145
2009-57, 2009-29 I.R.B.158
2009-58, 2009-29 I.R.B.158
2009-59, 2009-29 I.R.B.158
2009-60, 2009-30 I.R.B.166
2009-61, 2009-33 I.R.B.246
2009-62, 2009-33 I.R.B.247
2009-63, 2009-33 I.R.B.248
2009-64, 2009-36 I.R.B.319
2009-65, 2009-36 I.R.B.319
2009-66, 2009-37 I.R.B.364
2009-67, 2009-38 I.R.B.388
2009-68, 2009-38 I.R.B.388
2009-69, 2009-40 I.R.B.475
2009-70, 2009-41 I.R.B.499
2009-71, 2009-40 I.R.B.475
2009-72, 2009-41 I.R.B.500
2009-73, 2009-41 I.R.B.500
Notices:
2009-51, 2009-28 I.R.B.128
2009-55, 2009-31 I.R.B.170
2009-57, 2009-29 I.R.B.147
2009-58, 2009-30 I.R.B.163
2009-59, 2009-31 I.R.B.170
2009-60, 2009-32 I.R.B.181
2009-61, 2009-32 I.R.B.181
2009-62, 2009-35 I.R.B.260
2009-63, 2009-34 I.R.B.252
2009-64, 2009-36 I.R.B.307
2009-65, 2009-39 I.R.B.413
2009-66, 2009-39 I.R.B.418
2009-67, 2009-39 I.R.B.420
2009-68, 2009-39 I.R.B.423
2009-69, 2009-35 I.R.B.261
2009-70, 2009-34 I.R.B.255
2009-71, 2009-35 I.R.B.262
2009-72, 2009-37 I.R.B.325
2009-73, 2009-38 I.R.B.369
2009-74, 2009-38 I.R.B.370
2009-75, 2009-39 I.R.B.436
2009-77, 2009-40 I.R.B.449
2009-78, 2009-40 I.R.B.452
2009-79, 2009-40 I.R.B.454
2009-81, 2009-40 I.R.B.455
2009-82, 2009-41 I.R.B.491
Proposed Regulations:
REG-152166-05, 2009-32 I.R.B.183
REG-112994-06, 2009-28 I.R.B.144
REG-136563-07, 2009-41 I.R.B.497
Proposed Regulations— Continued:
REG-113289-08, 2009-33 I.R.B.244
REG-130200-08, 2009-31 I.R.B.174
Revenue Procedures:
2009-30, 2009-27 I.R.B.27
2009-31, 2009-27 I.R.B.107
2009-32, 2009-28 I.R.B.142
2009-33, 2009-29 I.R.B.150
2009-34, 2009-34 I.R.B.258
2009-35, 2009-35 I.R.B.265
2009-36, 2009-35 I.R.B.304
2009-37, 2009-36 I.R.B.309
2009-38, 2009-37 I.R.B.362
2009-39, 2009-38 I.R.B.371
2009-40, 2009-39 I.R.B.438
2009-41, 2009-39 I.R.B.439
2009-42, 2009-40 I.R.B.459
2009-43, 2009-40 I.R.B.460
2009-44, 2009-40 I.R.B.462
2009-45, 2009-40 I.R.B.471
Revenue Rulings:
2009-18, 2009-27 I.R.B.1
2009-19, 2009-28 I.R.B.111
2009-20, 2009-28 I.R.B.112
2009-21, 2009-30 I.R.B.162
2009-22, 2009-31 I.R.B.167
2009-23, 2009-32 I.R.B.177
2009-24, 2009-36 I.R.B.306
2009-25, 2009-38 I.R.B.365
2009-26, 2009-38 I.R.B.366
2009-27, 2009-39 I.R.B.404
2009-28, 2009-39 I.R.B.391
2009-29, 2009-37 I.R.B.322
2009-30, 2009-39 I.R.B.391
2009-31, 2009-39 I.R.B.395
2009-32, 2009-39 I.R.B.398
2009-33, 2009-40 I.R.B.447
Treasury Decisions:
9452, 2009-27 I.R.B.1
9453, 2009-28 I.R.B.114
9454, 2009-32 I.R.B.178
9455, 2009-33 I.R.B.239
9456, 2009-33 I.R.B.188
9457, 2009-41 I.R.B.482
9459, 2009-41 I.R.B.480
9461, 2009-41 I.R.B.488
9463, 2009-40 I.R.B.442
1
A cumulative list of all revenue rulings, revenueprocedures, Treasury decisions, etc., publishedin Internal Revenue Bulletins 2009–1 through 2009–26 is in Internal Revenue Bulletin
2009–26, dated June 29, 2009.
October 13, 2009ii2009–41 I.R.B.

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2009–27 through 2009–41
Announcements:
2006-93
Superseded by
Ann. 2009-62, 2009-33 I.R.B.247
Notices:
2002-3
Modified and superseded by
Notice 2009-68, 2009-39 I.R.B.423
2004-67
Supplemented and superseded by
Notice 2009-59, 2009-31 I.R.B.170
2006-70
Obsoleted by
T.D. 9453, 2009-28 I.R.B.114
2006-109
Superseded in part by
Rev. Proc. 2009-32, 2009-28 I.R.B.142
2007-7
Modified by
Notice 2009-82, 2009-41 I.R.B.491
2008-30
Amplified and clarified by
Notice 2009-75, 2009-39 I.R.B.436
2008-43
Obsoleted by
REG-113289-08, 2009-33 I.R.B.244
2009-28
Clarified by
Notice 2009-69, 2009-35 I.R.B.261
2009-31
Amplified by
Rev. Proc. 2009-43, 2009-40 I.R.B.460
2009-42
Amplified by
Rev. Proc. 2009-43, 2009-40 I.R.B.460
Revenue Procedures:
97-27
Clarified and modified by
Rev. Proc. 2009-39, 2009-38 I.R.B.371
97-49
Modified and superseded by
Rev. Proc. 2009-31, 2009-27 I.R.B.107
2002-44
Superseded by
Rev. Proc. 2009-44, 2009-40 I.R.B.462
Revenue Procedures— Continued:
2002-59
Superseded by
Rev. Proc. 2009-41, 2009-39 I.R.B.439
2005-63
Modified by
Rev. Proc. 2009-39, 2009-38 I.R.B.371
2007-44
Modified by
Rev. Proc. 2009-36, 2009-35 I.R.B.304
2007-65
Modified by
Ann. 2009-69, 2009-40 I.R.B.475
2008-38
Superseded by
Rev. Proc. 2009-30, 2009-27 I.R.B.27
2008-44
Superseded by
Rev. Proc. 2009-35, 2009-35 I.R.B.265
2008-52
Amplified, clarified, and modified by
Rev. Proc. 2009-39, 2009-38 I.R.B.371
2008-65
Modified by
Rev. Proc. 2009-33, 2009-29 I.R.B.150
2009-16
Modified by
Rev. Proc. 2009-33, 2009-29 I.R.B.150
2009-39
Modified by
Ann. 2009-67, 2009-38 I.R.B.388
Treasury Decisions:
9456
Corrected by
Ann. 2009-73, 2009-41 I.R.B.500
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2009–1 through 2009–26 is in Internal Revenue Bulletin 2009–26, dated June 29, 2009.
2009–41 I.R.B.iiiOctober 13, 2009

October 13, 20092009–41 I.R.B.

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