Notice 2009-49, Guidance Under §

409A(a)(2)(A)(v) on Certain Transactions Pursuant to the Emergency Economic Stabilization Act of 2008, 2009-25 IRB 1093 (6-22-2009). This notice provides that, if the Treasury Department acquires preferred stock, common stock, warrants to purchase common stock or other types of equity of a financial institution or other entity pursuant to the Emergency Economic Stabilization Act of 2008, Public Law 110-343, 122 Stat. 3765 (October 3, 2008), then such acquisition is not a change in control event with respect to which a payment can be made under a nonqualified deferred compensation plan pursuant to § 409A(a)(2)(A)(v).

.03 The following guidance relates to repealed Code provisions:

(1) Notice 2018-10, Medical Device Excise Tax Deposit Penalty Relief, 2018-8 IRB 359 (2-20-2018). This notice provides guidance relating to the excise tax on medical devices imposed by § 4191 by providing temporary relief, for the first three calendar quarters of 2018, to medical device manufacturers, producers, and importers from the failure to deposit penalties imposed by § 6656, where the taxpayer demonstrates good faith.

(2) Announcement 2013-23, Taxable Medical Devices; Correction, 2013-16 IRB 940 (4-15-2013). This document republishes corrections to final regulations (T.D. 9604, 2012-52 IRB 730) that provide guidance on the excise tax imposed on the sale of certain medical devices.

(3) Announcement 2013-19, Taxable Medical Devices; Correction, 201314 IRB 760 (4-1-2013). This document republishes corrections to final regulations (T.D. 9604, 2012-52 IRB 730) that provide guidance on the excise tax imposed on the sale of certain medical devices.

(4) Notice 2015-16, Excise Tax on High Cost Employer-Sponsored Health Coverage, 2015-10 IRB 732 (3-92015). This notice describes potential approaches with regard to a number of issues under § 4980I, including the definition of applicable coverage, the determination of the cost of applicable coverage, and the application of the annual statutory dollar limit to the cost of applicable coverage.

(5) Notice 2015-52, Section 4980l – Excise Tax on High Cost Employer-Spon- sored Health Coverage, 2015-35 IRB 227 (8-31-2015). This notice addresses additional issues under § 4980l, including the identification of taxpayers who may be liable for the excise tax, employer aggregation, exclusion from the cost of applicable coverage amounts attributable to the excise tax, age and gender adjustment to the dollar limit, the allocation of the tax among applicable taxpayers, and payment of the applicable tax.

.04 The following guidance relates to outdated Code provisions: