EXCISE TAX

T.D. 9575, page 749. Final regulations under section 9815 of the Code provide guidance regarding disclosure of the summary of benefits and coverage and the uniform glossary for group health plans and health insurance coverage in the group and individual markets under the Patient Protection and Affordable Care Act. This document implements the disclosure requirements to help plans and individuals better understand their health coverage, as well as other coverage options.

REG–124791–11, page 791. Proposed regulations under section 6109 of the Code provide guidance on the eligibility of the tax preparers to obtain or renew a preparer tax identification number (PTIN).