Bulletin No. 2012-18 April 30, 2012

is available only for coke or coke gas (other than from petroleum based products). The calendar year 2011 nonconventional fuel source credit and inflation adjustment factor apply to the sales of barrel-of-oil equivalent of qualified fuels sold by the taxpayer to an unrelated person during the 2011 calendar year, the domestic production of which is attributable to the taxpayer.

Announcement 2012–17, page 876. This announcement contains corrections to Rev. Proc. 2011–62, 2011–52 I.R.B. 1032, which clarify the dimensions for Exhibit B for calendar year 2011. Rev. Proc. 2011–62 corrected.

EMPLOYEE PLANS

Notice 2012–29, page 872. This notice announces that the IRS and the Treasury Department anticipate issuing guidance relating to the applicability of the normal retirement age rules to governmental plans. The notice describes the guidance under consideration, which -- (a) would clarify that governmental plans that do not provide for in-service distributions before age 62 do not need to have a definition of normal retirement age and (b) would modify the age-50 safe harbor rule for qualified public safety employees. The notice also announces that the IRS and Treasury Department intend to extend the effective date of the regulations relating to distributions from a pension plan upon attainment of normal retirement age for governmental plans. The notice includes a request for public comments. Notices 2008–98 and 2009–86 modified.

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EXEMPT ORGANIZATIONS

Announcement 2012–20, page 876. The IRS has revoked its determination that A Family Budget Counseling, Inc., of Huntington City, NY; Angels Enterprise, Inc., of Buchanan, MI; Fisher Institute of Irving, TX; and Graystone University Housing Corporation of Malvern, PA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.

ESTATE TAX

T.D. 9582, page 868. Final regulations under section 642 of the Code contains information regarding the Federal tax consequences of an ordering provision in a trust, a will, or a provision of local law that attempts to determine the tax character of the amount paid to a charitable beneficiary of the trust or estate.

GIFT TAX

T.D. 9582, page 868. Final regulations under section 642 of the Code contains information regarding the Federal tax consequences of an ordering provision in a trust, a will, or a provision of local law that attempts to determine the tax character of the amount paid to a charitable beneficiary of the trust or estate.

ADMINISTRATIVE

Announcement 2012–16, page 876. This announcement confirms that the Service will continue to process requests for the refund of the wrongfully collected Telephone Excise Taxes described in Notice 2006–50 and Notice 2007–11 and also announces the July 27, 2012 filing deadline for such requests.

Announcement 2012–17, page 876. This announcement contains corrections to Rev. Proc. 2011–62, 2011–52 I.R.B. 1032, which clarify the dimensions for Exhibit B for calendar year 2011. Rev. Proc. 2011–62 corrected.

April 30, 2012 2012–18 I.R.B.