HIGHLIGHTS OF THIS ISSUE

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

INCOME TAX

Rev. Proc. 2010–29, page 309. This procedure provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance companies to compute their minimum effectively connected net investment income under section 842(b) of the Code for taxable years beginning after December 31, 2008.

EMPLOYEE PLANS

T.D. 9493, page 273. REG–120391–10, page 310. Final, temporary, and proposed regulations under section 9815 of the Code provide guidance concerning the requirement that group health plans and health insurance issuers must provide coverage for preventive health services without imposing costsharing requirements under the Affordable Care Act.

EXCISE TAX

T.D. 9493, page 273. REG–120391–10, page 310. Final, temporary, and proposed regulations under section 9815 of the Code provide guidance concerning the requirement that group health plans and health insurance issuers must provide coverage for preventive health services without imposing costsharing requirements under the Affordable Care Act.

Finding Lists begin on page ii. Index for July through August begins on page iv.