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Abbreviations›Rev. Rul. 2010-23, 2010-39 I.R.B. 388

EMPLOYEE PLANS

Internal Revenue Bulletin 2010-43 · 2026-10-03 edition · updated 2026-10-04 · United States

Disaster relief, qualified plans (Notice 48) 27, 9 Excise taxes on prohibited tax shelter transactions and related

provisions (TD 9492) 33, 242 Full funding limitations, weighted average interest rates, seg ment rates for:

July 2010 (Notice 52) 30, 88 August 2010 (Notice 57) 34, 267 September 2010 (Notice 61) 40, 408 Nondiscrimination in favor of highly compensated individuals

under insured group health plans (Notice 63) 41, 420 Proposed Regulations:

26 CFR 54.9815–2704, –2711, –2712, –2719A, added; requirements for group health plans and health insurance issuers under the Patient Protection and Affordable Care Act relating to preexisting condition exclusions, lifetime and annual limits, rescissions, and patient protections (REG–120399–99) 32, 239 26 CFR 54.9815–2713, added; rules relating to coverage of preventive health services (REG–120391–10) 35, 310 26 CFR 54.9815–2719, added; rules relating to internal claims and appeals and external review processes (REG–125592–10) 43, 556 Qualified plans:

Alternative amortization schedules for single-employer plans

under PRA 2010 (Notice 55) 33, 253 Special funding rules for multiemployer plans under PRA

2010 (Notice 56) 33, 254 Rules relating to coverage of preventive health services (TD

  1. 35, 273 ; (REG–120391–10) 35, 310 Rules relating to internal claims and appeals and external review

processes (TD 9494) 43, 500 ; (REG–125592–10) 43, 556

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▸Contents — Internal Revenue Bulletin 2010-43

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