INCOME TAX

Rev. Rul. 96–4, page 16. Section 1274A inflation-adjusted numbers for 1996. This ruling provides the dollar amounts, increased by the 1996 inflation-adjustment, for section 1274A of the Code. Rev. Rul. 95–10 supplemented and superseded.

Rev. Rul. 96–5, page 29. CPI adjustment for below-market loans–1996. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is published and adjusted for inflation for years 1987–1996. Rev. Rul. 95–11 supplemented and superseded.

T.D. 8631, page 7. EE–34–95, page 49. Temporary and proposed regulations under section 411 of the Code relating to the requirements of section 204(h) of the Employee Retirement Income Security Act of 1974, as amended, relating to defined benefit plans and to individual account plans that are subject to the funding standards of section 302 of ERISA.

T.D. 8635, page 5. Final and temporary regulations under sections 401 and 408 that provide guidance to nonbank trustees with respect to the adequacy of net worth requirements that must be satisfied in order to be or remain an approved nonbank trustee.