INCOME TAX—Cont.

Health Reimbursement Arrangements (HRAs), debit cards (No tice 2) 2, 254 Health Savings Accounts (HSAs):

Cost-of-living adjustments for inflation for 2008 (RP 36) 22,

1335 Employer comparable contributions to HSAs under section

4980G (REG–143797–06) 26, 1495 Rollovers to (Notice 22) 10, 670 Housing cost amount eligible for exclusion or deduction, revised

(Notice 25) 12, 760 Income and currency gain or loss with respect to a section 987

qualified business unit (QBU), correction to REG–208270–86 (Ann 4) 7, 518 Information reporting:

Requirements, exclusion of the sale or exchange of a principle

residence (RP 12) 4, 354 Under section 6050V, comments requested on draft Forms

8921, Transactions Involving a Pool of Applicable Insurance Contracts, and Form 8922, Applicable Insurance Contract Information Return (For Tax-Exempt Organizations and Government Entities under Section 6050V) (Notice 24) 12, 750 Installment agreements:

Payment of tax liabilities (REG–100841–97) 12, 763 User fees (TD 9306) 6, 420 Insurance companies:

Aggregation of modified endowment contracts (MECs) under

section 72(e)(12) (RR 38) 25, 1420 Comments requested on closing agreements for life insurance

and annuity contracts (Notice 15) 7, 503 Indices and electronic submission of information, Rev. Proc.

2001–42 updated (RP 19) 7, 515 Investor control and general public (RR 7) 7, 468 Loss payment patterns and discount factors for the 2006 acci dent year (RP 9) 3, 278 Prevailing state assumed interest rate tables, 2007 (RR 10) 10,

660 Salvage discount factors for the 2006 accident year (RP 10)

3, 289 Tax-free exchange, endorsement of check to second company

for a second annuity contract (RR 24) 21, 1282 Interest:

Exclusion from gross income of portfolio interest paid to a

nonresident alien individual or foreign corporation (TD 9323) 20, 1240 Investment:

Federal short-term, mid-term, and long-term rates for:

January 2007 (RR 2) 3, 266 February 2007 (RR 9) 6, 422 March 2007 (RR 15) 11, 687 April 2007 (RR 23) 15, 889 May 2007 (RR 29) 19, 1223 June 2007 (RR 36) 23, 1339

2007–26 I.R.B. xi June 25, 2007