Part IV. Items — Internal Revenue Bulletin 2007-11

AJCA Modifications to the Section 6112 Regulations

Announcement 2007–27

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

SUMMARY: This document provides notice of a public hearing on proposed rulemaking (REG–103043–05, 2006–49 I.R.B. 1063) relating to the obligation of material advisors to prepare and maintain lists with respect to reportable transactions under section 6112.

DATES: The public hearing is being held on Tuesday, March 20, 2007, at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by March 6, 2007.

ADDRESSES: The public hearing is being held in the IRS Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue, NW, Washington, DC 20224. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present photo identification to enter the building.

Mail outlines to CC:PA:LPD:PR (REG–103043–05), room 5205, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8:00 a.m. and 4:00 p.m. to CC:PA:LPD:PR (REG–103043–05), Couriers Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC or sent electronically via the Federal erulemaking Portal at www.regulations.gov (IRS-REG–103043–05).

FOR FURTHER INFORMATION CONTACT: Concerning submissions of comments, the hearing and/or to be placed on the building access list to attend the hearing Kelly Banks at (202) 622–7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

The subject of the public hearing is the notice of proposed rulemaking (REG–103043–05) that was published in the Federal Register on Thursday, November 2, 2006 (71 FR 64501). The notice also announced that a hearing will be scheduled if requested by the public in writing by January 31, 2007.

The rules of 26 CFR 601.601 apply to the hearing. A period of 10 minutes is allotted to each person for presenting oral comments. After the deadline has passed, persons who have submitted written comments and wish to present oral comments at the hearing must submit an outline of the topics to be discussed and the amount of time to be devoted to each topic (a signed original and eight (8) copies) by March 6, 2007. The IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available free of charge, at the hearing. Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 30 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the “FOR FURTHER INFORMATION CONTACT” section of this document.

LaNita Van Dyke,

Branch Chief, Publications and Regulations Branch,

Legal Processing Division,

Associate Chief Counsel (Procedure and Administration).

(Filed by the Office of the Federal Register on February 14, 2007, 8:45 a.m., and published in the issue of the Federal Register for February 15, 2007, 72 F.R. 7361)

AJCA Modifications to the Section 6011 Regulations

Announcement 2007–29

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

SUMMARY: This document provides notice of a public hearing on proposed rulemaking (REG–103038–05, 2006–49 I.R.B. 1049) relating to the disclosure of reportable transactions under section 6011.

DATES: The public hearing is being held on Tuesday, March 20, 2007, at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by March 6, 2007.

Mail outlines to CC:PA:LPD:PR (REG–103038–05), room 5205, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8:00 a.m. and 4:00 p.m. to CC:PA:LPD:PR (REG–103038–05), Couriers Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC or sent electronically via the Federal erulemaking Portal at www.regulations.gov (IRS-REG–103038–05).

SUPPLEMENTARY INFORMATION:

The subject of the public hearing is the notice of proposed rulemaking (REG–103038–05) that was published in the Federal Register on Thursday, November 2, 2006 (71 FR 64488).

The rules of 26 CFR 601.601(a)(3) apply to the hearing.

A period of 10 minutes is allotted to each person for presenting oral comments. After the deadline has passed, persons

March 12, 2007 733 2007–11 I.R.B.

restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 30 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the “FOR FURTHER INFORMATION CONTACT” section of this document.

LaNita Van Dyke,

Branch Chief, Publications and Regulations Branch,

Legal Processing Division,

Associate Chief Counsel (Procedure and Administration).

(Filed by the Office of the Federal Register on February 14, 2007, 8:45 a.m., and published in the issue of the Federal Register for February 15, 2007, 72 F.R. 7360)

Nondiscrimination and Wellness Programs in Health Coverage in the Group Market; Correction

Announcement 2007–32

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendments.

SUMMARY: This document contains correction to final regulations (T.D. 9298, 2007–6 I.R.B. 434) that were published in the Federal Register on Wednesday, December 13, 2006 (71 FR 75014) governing the provisions prohibiting discrimination based on a health factor for group health plans and issuers of health insurance coverage offered in connection with a group health plan.

DATES: The correction is effective February 12, 2007.

FOR FURTHER INFORMATION CONTACT: Russ Weinheimer, (202) 622–6080 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The correction notice that is the subject of this document is under section 9802 of the Internal Revenue Code.

who have submitted written comments and wish to present oral comments at the hearing must submit an outline of the topics to be discussed and the amount of time to be devoted to each topic (a signed original and eight (8) copies) by March 6, 2007. The IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available free of charge at the hearing. Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 30 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the “FOR FURTHER INFORMATION CONTACT” section of this document.

LaNita Van Dyke,

Branch Chief, Publications and Regulations Branch,

Legal Processing Division,

Associate Chief Counsel (Procedure and Administration).

(Filed by the Office of the Federal Register on February 14, 2007, 8:45 a.m., and published in the issue of the Federal Register for February 15, 2007, 72 F.R. 7360)

AJCA Modifications to the Section 6111 Regulations

Announcement 2007–30

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

SUMMARY: This document provides notice of a public hearing on proposed rulemaking (REG–103039–05, 2006–49 I.R.B. 1057) relating to the disclosure of reportable transactions by material advisors under section 6111.

DATES: The public hearing is being held on Tuesday, March 20, 2007, at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by March 6, 2007.

Mail outlines to CC:PA:LPD:PR (REG–103039–05), room 5205, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8:00 a.m. and 4:00 p.m. to CC:PA:LPD:PR (REG–103039–05), Couriers Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC or sent electronically via the Federal erulemaking Portal at www.regulations.gov (IRS-REG–103039–05).

SUPPLEMENTARY INFORMATION:

The subject of the public hearing is the notice of proposed rulemaking (REG–103039–05) that was published in the Federal Register on Thursday, November 2, 2006 (71 FR 64496). The notice also announced that a hearing will be scheduled if requested by the public in writing by January 31, 2007.

The rules of 26 CFR 601.601 apply to the hearing.

A period of 10 minutes is allotted to each person for presenting oral comments. After the deadline has passed, persons who have submitted written comments and wish to present oral comments at the hearing must submit an outline of the topics to be discussed and the amount of time to be devoted to each topic (a signed original and eight (8) copies) by March 6, 2007. The IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available free of charge at the hearing. Because of access

2007–11 I.R.B. 734 March 12, 2007

Need for Correction

As published, final regulations (T.D. 9298) contain errors that may prove to be misleading and are in need of clarification.

- - - -

Correction of Publication

Accordingly, 26 CFR part 54 is corrected by making the following correcting amendments:

PART 54—PENSION EXCISE TAXES

Paragraph 1. The authority citation for part 54 continues to read, in part, as follows:

Authority: 26 U.S.C. 7805 * * * Par. 2. Section 54.9802–1(b)(2)(i)(D) is amended by revising paragraph (ii) of Example 4 .

Par. 3. Section 54.9802–1(f)(1) is amended by revising the first sentence

of the paragraph. The revisions read as follows:

§ 54.9802–1 Prohibiting discrimination against participants and beneficiaries based on a health factor.

- - - (b) - - (2) - - (i) - - (D) - - Example 4 . - * * (ii) Conclusion . In this Example 4, the limit does not violate this paragraph (b)(2)(i) because $2,000 of benefits for the treatment of TMJ are available uniformly to all similarly situated individuals and a plan may limit benefits covered in relation to a specific disease or condition if the limit applies uniformly to all similarly situated individuals and is not directed at individual participants or beneficiaries. (This example does not address whether the plan provision is permissible under the Americans with Disabilities Act or any other applicable law.)

(f) - - (1) - - - If none of the conditions for obtaining a reward under a wellness program are based on an individual satisfying a standard that is related to a health factor (or if a wellness program does not provide a reward), the wellness program does not violate this section, if participation in the program is made available to all similarly situated individuals. - * *

LaNita Van Dyke, Chief, Publications and

Regulations Branch, Legal Processing Division,

Associate Chief Counsel (Procedure and Administration).

(Filed by the Office of the Federal Register on February 21, 2007, 8:45 a.m., and published in the issue of the Federal Register for February 22, 2007, 72 F.R. 7929)

March 12, 2007 735 2007–11 I.R.B.