Bulletin No. 2005-49 December 5, 2005

Notice 2005–89, page 1077. This notice provides that the Service will not treat a hotel, motel, or other establishment that otherwise satisfies the definition of “lodging facility” under section 856(d)(9) of the Code as other than a “lodging facility” if it is used to provide temporary housing to certain persons affected by Hurricane Katrina or Hurricane Rita, provided certain recordkeeping requirements are satisfied.

Rev. Proc. 2005–72, page 1078. Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set forth for the 2005 accident year. These factors will be used to compute discounted unpaid losses under section 846 of the Code.

Rev. Proc. 2005–73, page 1090. Insurance companies; discounted estimated salvage re- coverable. The salvage discount factors are set forth for the 2005 accident year. These factors will be used to compute discounted estimated salvage recoverable under section 832 of the Code.