The Federal Register

Disclosure of Relative Values of Optional Forms of Benefit

Wed, Dec 17 2003 11:00:00 GMT

This document contains final regulations that consolidate the content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans, and specify requirements for disclosing the relative value of optional forms of benefit that are payable from certain retirement plans in lieu of a qualified joint and survivor annuity. These regulations affect plan sponsors and administrators, and participants in and beneficiaries of, certain retirement plans.

Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Correction

Wed, Dec 17 2003 11:00:00 GMT

This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Wednesday, September 10, 2003 (68 FR 53448). The proposed regulations provide guidance regarding the treatment of controlled services transactions under section 482 and the allocation of income from intangibles in particular when one controlled taxpayer performs activities that increase (or are expected to increase) the valve of an intangible owned by another controlled taxpayer.

Proposed Collection; Comment Request for Form 9452

Wed, Dec 17 2003 11:00:00 GMT

The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Pub. L. 10413 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 9452, Filing Assistance Program (Do you have to file a tax return?).

Proposed Collection; Comment Request for Form 1099-H

Wed, Dec 17 2003 11:00:00 GMT

The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Pub. L. 10413 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 1099H, Health Coverage Tax Credit (HCTC) Advance Payments.

Open Meeting of the Area 2 Taxpayer Advocacy Panel (Including the States of Delaware, North Carolina, South Carolina,

Wed, Dec 17 2003 11:00:00 GMT

Correction

In notice document 0330640 beginning on page 68970 in the issue of Wednesday, December 10, 2003 make the following correction:

On page 68971, in the first column, in the signature block, the signer's name should read ``Bernard Coston''.
[FR Doc. C330640 Filed 121603; 8:45 am]
BILLING CODE 150501D