Bulletin No. 2015–37 September 14, 2015

REG–143800–14, page 347. Proposed regulations under section 36B of the Code provide that an eligible employer-sponsored plan does not meet the minimum value requirement unless it provides substantial coverage of inpatient hospitalization services and physician services.

T.D. 9731, page 314. Final and temporary regulations relating to the allocation of W–2 wages for purposes of the W–2 wage limitation on the amount of a taxpayer’s deduction related to domestic production activities. Specifically, the temporary regulations provide guidance on (1) the allocation of W–2 wages paid by two or more taxpayers that are employers of the same employees during a calendar year and (2) the determination of W–2 wages if the taxpayer has a short taxable year.