Internal Revenue Service July 15, 2020 – Federal Register Recent Federal Regulation Documents

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Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage

Document Number: 2020-14895

Type: Proposed Rule

Date: 2020-07-15

Agency: Employee Benefits Security Administration, Department of Labor, Department of Health and Human Services, Internal Revenue Service, Department of Treasury, Department of the Treasury

This document is a notice of proposed rulemaking regarding grandfathered group health plans and grandfathered group health insurance coverage that would, if finalized, amend current rules to provide greater flexibility for certain grandfathered health plans to make changes to certain types of cost-sharing requirements without causing a loss of grandfather status.

https://regulations.justia.com/regulations/fedreg/2020/07/15/2020-14895.html

Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income

Document Number: 2020-14649

Type: Rule

Date: 2020-07-15

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains final regulations that provide guidance regarding the deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI). This document also contains final regulations coordinating the deduction for FDII and GILTI with other provisions in the Internal Revenue Code. These regulations generally affect domestic corporations and individuals who elect to be subject to tax at corporate rates for purposes of inclusions under subpart F and GILTI.

https://regulations.justia.com/regulations/fedreg/2020/07/15/2020-14649.html