HIGHLIGHTS OF THIS ISSUE

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

INCOME TAX

Rev. Proc. 2013–15, page 444. This procedure sets forth the 2013 cost-of-living adjustments to certain items due to inflation, and certain items specified in the American Taxpayer Relief Act of 2012, Pub. L. No. 112–240 (ATRA), that are not adjusted for inflation in 2013. This procedure also modifies and supersedes Rev. Proc. 2011–52, 2011–45 I.R.B. 701, to reflect a statutory amendment to section 132(f)(2) made by ATRA effective for 2012.

EMPLOYEE PLANS

REG–122707–12, page 450. Proposed regulations under section 9815 of the Code proposes amendments to regulations, consistent with the Affordable Care Act, concerning nondiscriminatory wellness programs for group health coverage.

ESTATE TAX

Rev. Proc. 2013–15, page 444. This procedure sets forth the 2013 cost-of-living adjustments to certain items due to inflation, and certain items specified in the American Taxpayer Relief Act of 2012, Pub. L. No. 112–240 (ATRA), that are not adjusted for inflation in 2013. This procedure also modifies and supersedes Rev. Proc. 2011–52, 2011–45 I.R.B. 701, to reflect a statutory amendment to section 132(f)(2) made by ATRA effective for 2012.

Finding Lists begin on page ii. Index for January begins on page iv.