Bulletin No. 2006-50 December 11, 2006

test and a closer connection test. Under this new alternative, an individual would satisfy the presence test if the individual meets an averaging test for the minimum number of days spent in the relevant territory.

Announcement 2006–97, page 1108. This announcement contains a correction to a phone number in Announcement 2006–61, 2006–36 I.R.B. 390, which provides an opportunity for small business/self-employed taxpayers to use Fast Track Settlement (FTS) to expedite case resolution within the IRS’s Small Business Self-Employed (SB/SE) organization.

EMPLOYEE PLANS

Notice 2006–105, page 1093. Minimum funding standards; alternative deficit reduc- tion contribution. This notice describes how a commercial passenger airline may make an election of an alternative deficit reduction contribution pursuant to section 402(i) of the Pension Protection Act of 2006 and contains background for that election. Announcement 2004–38 modified. Announcement 2004–43 amplified and modified. Notice 2004–59 amplified.

ADMINISTRATIVE

Announcement 2006–96, page 1108. Per diem allowances. This announcement corrects the period for which Martha’s Vineyard, Massachusetts, is a high-cost locality under the high-low substantiation method of Rev. Proc. 2006–41, 2006–43 I.R.B. 777.

(Continued on the next page)

Announcements of Disbarments and Suspensions begin on page 1095. Finding Lists begin on page ii.

Announcement 2006–97, page 1108. This announcement contains a correction to a phone number in Announcement 2006–61, 2006–36 I.R.B. 390, which provides an opportunity for small business/self-employed taxpayers to use Fast Track Settlement (FTS) to expedite case resolution within the IRS’s Small Business Self-Employed (SB/SE) organization.

December 11, 2006 2006–50 I.R.B.