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

REG–120391–10, page 1005. Proposed regulations would amend the rules regarding coverage for certain preventive services without cost sharing under the Patient Protection and Affordable Care Act. The proposed rules would amend the authorization to provide an exemption for group health plans established or maintained by certain religious employers (and group health insurance coverage provided in connection with such plans) with respect to the requirement to cover contraceptive services. The proposed rules would also establish accommodations for group health plans established or maintained by eligible organizations (and group health insurance coverage offered in connection with such plans), including student health insurance coverage arranged by eligible organizations that are religious institutions of higher education.

Notice 2013–27, page 985. This notice provides the maximum vehicle values for use with the special valuation rules under regulation section 1.61-21(d) and (e) for 2013. These values are adjusted for inflation and must be adjusted annually by reference to the Consumer Price Index.

EMPLOYEE PLANS

Rev. Proc. 2013–22, page 985. This revenue procedure sets forth the procedures of the Internal Revenue Service for issuing opinion and advisory letters for § 403(b) pre-approved plans (that is, § 403(b) prototype plans and § 403(b) volume submitter plans). Under the program established by this revenue procedure, the Service will accept

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