Bulletin No. 2013-40 September 30, 2013

is part of a straddle. Comments requested by November 4, 2013. A public hearing is scheduled for January 15, 2014.

Notice 2013–54, page 287. This notice provides guidance on the application of the market reform provisions and other provisions of the Affordable Care Act to certain healthcare arrangements, including health reimbursement arrangements (HRAs), employer payment plans, and health flexible spending arrangements (health FSAs). The notice also provides guidance on section 125(f)(3) of the Code and on employee assistance programs or EAPs. The guidance in the notice is being issued in substantially identical form by the Department of Labor, and guidance is being issued by the Department of Health and Human Services to reflect that HHS concurs with the guidance in this notice.

Notice 2013–59, page 297. This notice provides guidance to taxpayers that elect under §179(f) to treat as an expense the costs of certain real property placed in service during any taxable year beginning in 2010, 2011, 2012 or 2013.

Announcement 2013–41, page 322. This announcement contains corrections to final regulations (TD 9610) that were published in the Federal Register on January 28, 2013 (78 FR 5874). Sections 1471 through 1474 of the Code, commonly known as FATCA, were added by the Hiring Incentives to Restore Employment Act of 2010, Pub. L. 111–147. The final regulations under FATCA provide guidance to persons making certain U.S.-related payments to foreign financial institutions (FFIs) and nonfinancial foreign entities and payments by FFIs to other persons.

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EMPLOYEE PLANS

Notice 2013–58, page 294. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in September 2013; the 24-month average segment rates; the funding segment rates applicable for September 2013; and the minimum present value rates for August 2013. The rates in this notice reflect certain changes implemented by the Moving Ahead for Progress in the 21st Century Act, Public Law 112–141 (MAP–21).

EXCISE TAX

REG–136630–12, page 303. Proposed regulations providing guidance to employers that are subject to the information reporting requirements under section 6056 of the Code, enacted by the Affordable Care Act. Comments requested by November 8, 2013. A public hearing is scheduled for November 18, 2013.

ADMINISTRATIVE

Notice 2013–57, page 293. This notice clarifies that a health plan will not fail to qualify as a high deductible health plan under section 223(c)(2) of the Code merely because it provides without a deductible the preventive health services required under section 2713 of the Public Health Service Act to be provided by a group health plan or a health insurance issuer offering group or individual health insurance coverage.

September 30, 2013 2013–40 I.R.B.