INCOME TAX

T.D. 9561 T.D. 9561

Temporary and proposed regulations under section 1275 of the Code provide that a taxpayer must use the coupon bond method described in regulations section 1.1275-7(d) to account for Treasury Inflation-Protected Securities issued with more than a de minimis amount of premium. A public hearing is scheduled for March 28, 2012.

REG-130777-11 REG-130777-11

Temporary and proposed regulations under section 1275 of the Code provide that a taxpayer must use the coupon bond method described in regulations section 1.1275-7(d) to account for Treasury Inflation-Protected Securities issued with more than a de minimis amount of premium. A public hearing is scheduled for March 28, 2012.

T.D. 9562 T.D. 9562

Final regulations under section 881 of the Code apply to multiple-party financing arrangements that are effected through disregarded entities, and are necessary in order to determine which of those arrangements should be recharacterized as a conduit financing arrangement.

Notice 2012-11 Notice 2012-11

This notice provides transitional relief from information reporting requirements in section 6045B of the Code that apply to issuers of stock with respect to organizational actions that affect the basis of the stock.

EMPLOYEE PLANS

Rev. Rul. 2012-5 Rev. Rul. 2012-5

2012 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2012 are provided for use in determining contributions to defined benefit plans and permitted disparity.

Notice 2012-10 Notice 2012-10

Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in January 2012; the 24-month average segment rates; the funding transitional segment rates applicable for January 2012; and the minimum present value transitional rates for December 2011.

ADMINISTRATIVE

Notice 2012-11 Notice 2012-11

This notice provides transitional relief from information reporting requirements in section 6045B of the Code that apply to issuers of stock with respect to organizational actions that affect the basis of the stock.

Announcement 2012-5 Announcement 2012-5

This document contains corrections to final regulations (T.D. 9517, 2011-15 I.R.B. 610) relating to the enrollment of actuaries.