ADMINISTRATIVE

T.D. 9545, page 490. Final regulations under section 6404 of the Code relate to the suspension of interest, penalties, additions to tax, or additional amounts under section 6404(g). Notice 2007–93 obsoleted.

Notice 2011–78, page 497. This notice provides relief to insurance companies administering certain self-insurance arrangements on behalf of an employer or other entity from any information reporting obligations under section 6050W of the Code. Insurance companies may rely on this notice until the regulations under section 6050W are amended.

October 11, 2011 2011–41 I.R.B.