2011 Regulatory and Legislative Submissions

U.S. Treasury Dept. & IRS

• Proposed Regulations Changing Tax Preparer Due Diligence Standards Relating to the Earned Income Tax Credit (Reg. 140280-09) (12/06/2011)
  I.R.C. §: 32, 6695(g)
• Options for Tax Reform Relating to Partnerships (12/02/2011)
  I.R.C. §: 108, 197, 465, 708, 751, 1402
• Options for Tax Reform Relating to Financial Transactions (12/02/2011)
  I.R.C. §: 279, 475, 1032, 1091, 1234, 1234A, 1235, 1236, 1256
• Internal Revenue Service funding (11/09/2011)
  I.R.C. §: n/a
• Application of Section 362(e) to Partnership Interests (10/26/2011)
  I.R.C. §: 362(e)
• Proposed Regulations That Would Require Fingerprinting of Participants in the Preparer Tax Identification Number Program (Reg 116284-11) (10/18/2011)
  I.R.C. §: 6109
• Proposed Regulations Under Section 162(m) (10/14/2011)
  I.R.C. §: 162(m)
• Interim Final Regulations for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Process under the Patient Protection and Affordable Care Act (9/07/2011)
  I.R.C. §: n/a
• Notice 2011-62 Ex Parte Communications Between Appeals and Other Internal Revenue Service Employees (8/31/2011)
  I.R.C. §: n/a
• Guidance Under Section 355(d) (8/01/2011)
  I.R.C. §: 355(d)
• 2011-2012 Guidance Priority List (7/25/2011)
  I.R.C. §: various
• Final Circular 230 Regulations (7/11/2011)
  I.R.C. §: Circular 230

• Provisions of The HIRE Act Regarding Foreign Trusts With U.S. Beneficiaries (5/18/2011)
  I.R.C. §: 643, 679
• Final Regulations Relating to Compensation to Service Providers Under Section 408(b)(2) of ERISA (5/4/2011)
  I.R.C. §: ERISA
• Notice 2010-63 Concerning Requirements Prohibiting Discrimination in Favor of Highly Compensated Individuals in Insured Group Health Plans (5/4/2011)
  I.R.C. §: 105
• Proposed Regulations on Series of a Domestic Series Organization (4/29/2011)
  I.R.C. §: 301, 355, 368, 704, 6231
• Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as Grandfathered Plan under the Patient Protection and Affordable Care Act (3/22/2011)
  I.R.C. §: n/a
• Proposed Amendments to the Rules of the United States Tax Court (3/07/2011)
  I.R.C. §: n/a
• Foreign Account Tax Compliance Act (FATCA) Offset Provisions of the HIRE Act Relating to Beneficiaries of Trusts Mar. 7 2011 (2/14/2011)
  I.R.C. §: 1471, 1472, 1473, 1474, 6038D
• Draft Form 8939, Allocation of Increases in Basis for Property Acquired (1/31/2011)
  I.R.C. §: n/a
• Requirements for Tax-exempt Hospitals (1/20/2011)
  I.R.C. §: 501
• Guidance on Determining Permission for Late Filing (1/20/2011)
  I.R.C. §: 897, 1445
• Notice 2010-62 Regarding the Implementation of the Economic Substance Legislation (1/18/2011)
  I.R.C. §: 6662, 6676, 7701
• Grandfathering Rules in the HIRE Act and Notice 2010-60 (1/10/2011)
  I.R.C. §: 1471, 1472
• Bond-financed grants (1/05/2011)
  I.R.C. §: 103, 141

Congress

• Options for Tax Reform Relating to Partnerships (12/02/2011)
  To: Senate Finance Committee, House Ways and Means Committee
• Options for Tax Reform Relating to Financial Transaction (12/02/2011)
  To: Senate Finance Committee, House Ways and Means Committee
• Letter Regarding IRS Funding (3/16/2011)
  To: House/Senate Subcommittee on Financial Services and General Government