EMPLOYEE PLANS
Rev. Rul. 2008–7, page 419.
Accrued benefits; cash balance defined benefit pension
plans; section 411 of the Code. This ruling, which pertains
to a traditional defined benefit pension plan that is amended
in 2001 for the 2002 plan year into a cash balance defined
benefit pension plan containing an accrued benefit formula that
is a lump sum-based benefit, describes the application of the
accrual rules of sections 411(b)(1)(A), (B), and (C) of the Code
to the fact pattern.
Notice 2008–21, page 431.
Funding; effective date; proposed regulations under sections
430 and 436. This notice alerts taxpayers of a uniform
effective date of certain proposed regulations under sections
430 and 436 of the Code. In addition, this notice provides
2008 transitional guidance under section 436 for small plans
with end of the plan year valuation dates.
Notice 2008–23, page 433.
This notice provides a safe harbor with conditions under which
supplemental health insurance is considered excepted from the
requirements of HIPAA and related legislation under chapter
100 (sections 9801–9833) of the Code.
EXCISE TAX
Notice 2008–23, page 433.
This notice provides a safe harbor with conditions under which
supplemental health insurance is considered excepted from the
requirements of HIPAA and related legislation under chapter
100 (sections 9801–9833) of the Code.

Notes:

This information was obtained from the IRS.gov website. E-File Magic does not warrant the accuracy of this information and provides it as a convenience to it’s customers. We encourage you to visit http://www.irs.gov/businesses/lists/0,,id=98230,00.html for the most recent copy of this information. Download our Free 1098/1099/5498/W2G Software by clicking here.