Bulletin No. 2009-48 November 30, 2009

Announcement 2009–82, page 720. Effective date of regulations under section 411(b)(5)(B)(i); relief under section 411(d)(6); and notice to pension plan participants. The Treasury Department and the Service are announcing relief for sponsors of statutory hybrid plans that must amend the interest crediting rate in those plans. Plan sponsors may rely on this announcement pending publication of the anticipated additional guidance described in the announcement.

EMPLOYMENT TAX

Notice 2009–91, page 717. This notice modifies the rules in Notice 2005–76, 2005–2 C.B. 947, for determining the amount of income tax employers must withhold under section 3402 from wages paid on or after January 1, 2010, for services performed by nonresident alien employees within the United States. Notice 2005–76 modified.

EXCISE TAX

T.D. 9464, page 692. REG–123829–08, page 719. Final, temporary, and proposed regulations under section 9802 of the Code provide guidance on the requirements that group health plans not charge higher rates based on genetic information, not request or require individuals to undergo genetic tests, and not collect or use genetic information for underwriting purposes.