EMPLOYEE PLANS

Accommodations for nonprofit organizations with religious ob jections to providing contraceptive services (TD 9624) 31, 86 Credit for employee health insurance expenses of small employ ers (REG–113792–13) 38, 211 Employee retirement benefit plan returns required on magnetic

media (REG–111837–13) 39, 266 Exemption for religious employers from the requirement to pro vide coverage for contraceptive services (TD 9624) 31, 86 Proposed Regulations:

26 CFR 1.45R–1 through 1.45R–5 added (tax credit for employee health insurance expenses of small employers) (REG–113792–13) 38, 211 26 CFR 301.6057–3 added; 301.6058–2 added; 301.6059–2 added (employee retirement benefit plan returns required on magnetic media) (REG–111837–13) 39, 266 Qualified plans, determination letters (Ann 37) 34, 155 Qualified plans, mortality tables (Notice 49) 32, 127 Regulations:

26 CFR 54.9815–2713 added (certain preventive services under the ACA) (TD 9624) 31, 86 26 CFR 54.9815–2713A added (certain preventive services under the ACA) (TD 9624) 31, 86 26 CFR 301.6103 amended (disclosure of return information) (TD 9628) 36, 169 Update to Revenue Ruling 58–66 (RR 17) 38, 201 Weighted average interest rates:

Segment rates for:

July 2013 (Notice 46) 31, 117 August 2013 (Notice 52) 35, 159 September 2013 (Notice 58) 40, 294 Wellness regulations related to rewards, plan design, and alter natives to avoid prohibited discrimination (TD 9620) 27, 1