Bulletin No. 2010-48 November 29, 2010

statutory hybrid plans that credit interest using a variable rate, provide an alternative method of satisfying the conversion protection requirements under section 411(b)(5)(B)(ii), and provide additional guidance with respect to the market rate of return rules under section 411(b)(5)(B)(i). A public hearing is scheduled for January 26, 2011.

ADMINISTRATIVE

Rev. Proc. 2010–41, page 781. This procedure describes the procedures foreign persons and U.S. citizens without a social security number, due to conscientious religious objection, must follow to obtain a preparer tax identification number (PTIN) and provides temporary relief during the 2011 filing season for these individuals who experience delay in obtaining PTINs.