Bulletin No. 2011-47 November 21, 2011

efits and contributions under qualified retirement plans. Other limitations applicable to deferred compensation plans are also affected by these adjustments under section 415. The limitations that are adjusted by reference to section 415(d) generally will change for 2012 because the increase in the cost-of-living index met the statutory thresholds that trigger their adjustment. This notice also contains cost-of-living adjustments for several pension-related amounts in restating the data in IR-2011-103 issued October 20, 2011.

EXEMPT ORGANIZATIONS

Announcement 2011–72, page 796. The IRS has revoked its determination that National Heritage Foundation, Inc., of Falls Church, VA, qualifies as an organization described in sections 501(c)(3) and 170(c)(2) of the Code.

ADMINISTRATIVE

T.D. 9550, page 785. Final regulations under section 6707A of the Code provide guidance with respect to the penalties applicable to the failure to include with any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction.

Notice 2011–91, page 792. This notice provides that enrolled retirement plan agents are not required to obtain a preparer tax identification number (PTIN).

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Actions Relating to Court Decisions is on the page following the Introduction. Announcements of Disbarments and Suspensions begin on page 796. Finding Lists begin on page ii.

Rev. Proc. 2011–55, page 793. This procedure announces where certain state housing finance agencies and HUD should send to the IRS the information required by Notice 2011-14, 2011-11 I.R.B. 544. This procedure also advises those agencies and HUD of Form 1098-MA, Mort- gage Assistance Payments, which they may, at their option, use to provide to homeowners and the IRS the information required by Notice 2011-14.

November 21, 2011 2011–47 I.R.B.