Bulletin No. 2010-41 October 12, 2010

Announcement 2010–76, page 432. This document announces that the Service is expanding its policy of restraint in connection with its decision to require certain corporations to file Schedule UTP, Uncertain Tax Position State- ment, and will forgo seeking particular documents that relate to uncertain tax positions and the workpapers that document the completion of Schedule UTP.

EMPLOYEE PLANS

Notice 2010–63, page 420. This notice solicits comments on the requirements under section 9815 of the Code (and 2716 of the Public Health Service Act) that insured group health plans not discriminate in favor of highly compensated individuals.

EXCISE TAX

Notice 2010–63, page 420. This notice solicits comments on the requirements under section 9815 of the Code (and 2716 of the Public Health Service Act) that insured group health plans not discriminate in favor of highly compensated individuals.

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ADMINISTRATIVE

Rev. Proc. 2010–34, page 426. Nonshareholder contribution to capital under section 118(a). This procedure provides a safe harbor under section 118(a) of the Code for the treatment of certain grants to corporations from the Rural Utilities Service of the Department of Agriculture under the Broadband Initiatives Program and from the National Telecommunications and Information Administration of the Department of Commerce under the Broadband Technology Opportunities Program, as authorized by the American Recovery and Reinvestment Act of 2009.

Announcement 2010–77, page 433. This document contains a correction to Announcement 2010–59, which corrected Announcement 2010–47, 2010–30 I.R.B. 173, regarding “Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code”.

October 12, 2010 2010–41 I.R.B.