Bulletin No. 2016–20 May 16, 2016

domestic partnerships whose assets are directly or indirectly acquired by a foreign corporation and certain persons related to such domestic corporations and domestic partnerships.

T.D. 9763, page 799. These regulations provide the method to be used to adjust the applicable Federal rates to determine the corresponding rates under section 1288 for tax-exempt obligations and the method to be used to determine the long-term tax-exempt rate and the adjusted Federal long-term rate under section 382.

T.D. 9764, page 802. This document contains final regulations relating to the penalty under section 6708 of the Internal Revenue Code for failing to make available lists of advisees with respect to reportable transactions.

T.D. 9765, page 813. These final regulations provide guidance on benefit suspension rules under section 432(e)(9) that permit certain multiemployer defined benefit pension plans in critical and declining funded status to reduce pension benefits payable to participants and beneficiaries if certain conditions are satisfied.