Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
INCOME TAX
Rev. Rul. 97-20(PDF, 18K)
Medical savings accounts-high-deductible plan. Guidance is given concerning the definition of the term "high-deductible plan" under section 220(c)(2)(A)(ii) of the Code.
EXCISE TAX
T.D. 8716(PDF, 581K)
Temporary and proposed regulations relate to group health plan portability, access, and renewability requirements added to section 9801 of the Code by the Health Insurance Portability and Accountability Act of 1996.
ADMINISTRATIVE
Announcement 97-47(PDF, 11K)
New Publication 968, Tax Benefits for Adoption, is now available.
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