Small Business Taxes & Management

IRS Pronouncements--2009

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The list below contains a synopses of selected revenue rulings, revenue procedures, notices, announcements and regulations beginning with those issued January 1, 2009. The list is limited to those items we believe to be of interest to small to mid-sized businesses, their advisors, CPAs, etc. Rulings, etc. dealing with banks, insurance companies, foreign operations, nonprofits, exotic transactions, etc. are generally excluded. For a similar listing for prior years, go to:

IRS Pronouncements--2008
IRS Pronouncements--2007
IRS Pronouncements--2006
IRS Pronouncements--2005
IRS Pronouncements--2004
IRS Pronouncements--2003
IRS Pronouncements--2002
IRS Pronouncements--2001
IRS Pronouncements--2000

We've included the IRB (Internal Revenue Bulletin) reference so you can find the full text on the IRS web site. We've tried to make the list as searchable as possible while keeping the descriptions short. Use the "find-in-page" or "find" feature of your browser to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". You can download any Bulletin at the IRS website. The Applicable Federal Rate and interest rates on over- and underpayments are updated on our IRS Interest Rates page or, for more details go to the IRS AFR page

Notes.

The list below includes pronouncements for the first 26 bulletins of 2009.
Entries for each section are in the order they appear in the bulletins.
Go to our Abbreviations page for details on any abbreviations.
Quick link to Individual Bulletins for 2009
If you know the number, you can access a PDF file of any recent Revenue Ruling, Revenue Procedure, or Notice at the IRS Web site directly. Simply paste the appropriate link below into your browser and enter the desired ruling, procedure, or notice number instead of the xx.

For Revenue Rulings-- www.irs.gov/pub/irs-drop/rr-09-xx.pdf
For Revenue Procedures-- www.irs.gov/pub/irs-drop/rp-09-xx.pdf
For Notices-- www.irs.gov/pub/irs-drop/n-09-xx.pdf

The xx must be at least two digits. Thus, Revenue Ruling 5 for 2009 would be: www.irs.gov/pub/irs-drop/rr-09-05.pdf For prior years, change the 09 to the appropriate year (no earlier than 99).

New Additions - Bulletin 26

Rev. Rul. 2009-17 (IRB 2009-26) Interest rates; underpayments and overpayments; quarter beginning July, 2009; 4 percent on noncorporate.

For the full text of these rulings, go to Internal Revenue Bulletin 2009-26.

Cumulative Listings - 2009

Revenue Rulings

Rev. Rul. 2009-17 (IRB 2009-26) Interest rates; underpayments and overpayments; quarter beginning July, 2009; 4 percent on noncorporate.
Rev. Rul. 2009-15 (IRB 2009-21) Formless conversion of partnership to S corporation; Sec. 301.7701-3(c)(1)(i); state law; S election effective for corporation's first taxable year.
Rev. Rul. 2009-14 (IRB 2009-21) Secondary sale of life insurance contract by investors; investor purchase of life insurance contract.
Rev. Rul. 2009-13 (IRB 2009-21) Primary sale of life insurance contract; tax treatment of a sale or surrender; policyholder transaction.
Rev. Rul. 2009-11 (IRB 2009-18) Differential wage payments to active duty members of uniformed services; active military duty; payments subject to income tax withholding byt not subject to FICA or FUTA; aggregate procedure or optional flat rate withholding; payments must be reported on W-2; Rev. Rul. 69-136 modified and superseded.
Rev. Rul. 2009-9 (IRB 2009-14) Tax treatment of losses; criminally fraudulent investment arrangements; Ponzi schemes; Rev. Rul. 71-381 obsoleted in part.
Rev. Rul. 2009-7 (IRB 2009-13) Interest rates; underpayments and overpayments; quarter beginning April, 2009; 4 percent on noncorporate.
Rev. Rul. 2009-6 (IRB 2009-12) Fringe benefits aircraft valuation formula; SIFL; Standard Industry Fare Level; January 1-June 30 2009.
Rev. Rul. 2009-4 (IRB 2009-5) Sec. 1256; contracts marked to market; Dubai Mercantile Exchange; qualified board or exchange under Sec. 1256(g)(7)(C).
Rev. Rul. 2009-2 (IRB 2009-2) Covered compensation tables; 2009; permitted disparity; Sec. 401; contributions to defined benefit plans.

Revenue Procedures

Rev. Proc. 2009-25 (IRB 2009-24) Pilot program; single issue letter rulings; Sec. 355 distributions; Rev. Proc. 2009-1 and 2009-3 amplified.
Rev. Proc. 2009-29 (IRB 2009-22) Inflation adjusted amounts for Health Savings Accounts; HSAs; 2010 amount.
Rev. Proc. 2009-27 (IRB 2009-19) Qualified mortgage bonds; mortgage credit certificates; national median gross income; housing cost/income ratio; Sec. 143(f); Rv. Proc. 2008-19 obsoleted in part.
Rev. Proc. 2009-26 (IRB 2009-19) Net operating losses; NOLs; electing 3-, 4-, 5-year carryback; Rev. Proc. 2009-19 modified and superseded.
Rev. Proc. 2009-24 (IRB 2009-17) Automobile owners and lessees; trucks and vans; depreciation limits; lease inclusion amounts; autos and trucks placed in service in 2009.
Rev. Proc. 2009-23 (IRB 2009-17) Home Affordable Modification Program; HAMP; modifications to residential mortgage loans; REMIC; prohibited transactions.
Rev. Proc. 2009-22 (IRB 2009-16) Guidance to individuals who fail to meet eligibility requirements of Sec. 911(d)(1) because of adverse conditions in a foreign country; current list of countries and dates for tax year 2008 subject to waiver.
Rev. Proc. 2009-21 (IRB 2009-16) Changes to cost-of-living adjustments for 2008 and 2009; changes made by Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (TEAMTRA) and the American Recovery and Reinvestment Tax Act of 2009 (ARRTA); statutory amounts to be used instead of amounts adjusted annually for inflation; Rev. Procs. 2007-66 and 2008-66 modified and superseded.
Rev. Proc. 2009-20 (IRB 2009-14) Optional safe harbor; deduction of theft losses; criminally fraudulent investment arrangements; Ponzi schemes.
Rev. Proc. 2009-19 (IRB 2009-14) Electing 3, 4, or 5-year carryback of net operating losses of small businesses; NOLs; American Recovery and Reinvestment Act of 2009.
Rev. Proc. 2009-18 (IRB 2009-11) Qualified mortgage bonds; QMBs; qualified mortgage credit certificates; MCCs; average area purchase price safe harbors; Rev. Proc. 2008-17 obsoleted in part.
Rev. Proc. 2009-16 (IRB 2009-6) Sec. 168(k)4); additional guidance; time and manner of making election; allocation of credit limitation increases; Rev. Proc. 2008-65 amplified and supplemented.
Rev. Proc. 2009-15 (IRB 2009-4) Sec. 305; treatment of stock distribution by publicly traded regulated investment company; RIC; real estate investment trust; REIT; shareholders election to receive money or stock; Rev. Proc. 2008-68 amplified and superseded.
Rev. Proc. 2009-14 (IRB 2009-3) Guidance that makes Pre-Filing Agreement program permanent; PFA; Rev. Proc. 2007-17 superseded.
8Rev. Proc. 2009-13 (IRB 2009-3) Form 944; Employer's Annual Federal Tax Return; request to receive notification of qualification to file; 944 filers request permission to file 941; Employer's Quarterly Federal Tax Return.
Rev. Proc. 2009-12 (IRB 2009-3) Vehicle special valuation rules 2009; maximum vehicle values; automobile and truck; Sec. 1.61-21(d) and (e).
Rev. Proc. 2009-11 (IRB 2009-3) Preparer penalties; returns and claims for refund subject to; failure to sign return; tax return preparer; Sec. 6694; Notices 2008-12 and 2008-46 obsoleted; Notice 2008-13, list of forms modified and superseded.
Rev. Proc. 2009-10 (IRB 2009-2) Safe harbor; treatment of payment or excess amount received by money market fund from fund advisor.
Rev. Proc. 2009-9 (IRB 2009-2) Determination letters and rulings; procedures; Sec. 501; 521; revocation and modification; Rev. Proc. 2008-9 superseded.
Rev. Proc. 2009-8 (IRB 2009-1) User fees for employee plans and exempt organizations; user fee program; letter rulings; determination letters; Tax Exempt and Government Entities; Rev. Proc. 2008-8 superseded.
Rev. Proc. 2009-7 (IRB 2009-1) Areas in which rulings will not be issued; Associate Chief Counsel; International; procedures revised; Rev. Proc. 2009-7 superseded.
Rev. Proc. 2009-6 (IRB 2009-1) Employee plans determination letters; revised procedures; determination letters; plans under Sec. 401(a); 403(a); 409; 4975; Rev. Proc. 2008-6 superseded.
Rev. Proc. 2009-5 (IRB 2009-1) Technical advice; revised procedures for furnishing technical advice to area managers and appeals offices; Tax Exempt and Government Entities; employee plans; Rev. Proc. 2008-5 superseded.
Rev. Proc. 2009-4 (IRB 2009-1) Rulings and information letters; issuance procedures; revised procedures; ruling letters and information letters on matters under jurisdiction of the Office of the Division Commissioner; Tax Exempt and Government Entities; Rev. Proc. 2008-4 superseded.
Rev. Proc. 2009-3 (IRB 2009-1) Areas in which rulings will not be issued; domestic; Rev. Procs. 2008-3 and 2008-61 superseded.
Rev. Proc. 2009-2 (IRB 2009-1) Procedure explains when and how Associate Chief Counsel; corporate; financial institutions and products; income tax and accounting; passthroughs and special industries; procedure and administration; tax exempt and government; issue technical advice memoranda; TAM; rights of a taxpayer when a field office requests a TAM regarding a tax matter; Rev. Proc. 2008-2 superseded.
Rev. Proc. 2009-1 (IRB 2009-1) Letter rulings; information letters; determination letters; revised procedures for rulings issued by the Associate Chief Counsel; corporate; financial institutions and products; income tax and accounting; passthroughs and special industries; procedure and administration; tax exempt and government; Rev. Proc. 2008-1 superseded.

Regulations

T.D. 9450 (IRB 2009-24) Sec. 6045; information reporting requirements; sales or exchanges of standing timber for lump-sum payments.
T.D. 9451 (IRB 2009-23) Sec. 1563; which corporations are included in a controlled group of corporations.
T.D. 9449 (IRB 2009-22) Sec. 163; REG-107271-08; determining the amount of prepaid mortgage insurance premiums deductible each year; information reporting requirements.
T.D. 9448 (IRB 2009-20) Sec. 7520; REG-107845-08; actuarial tables; valuation of annuities; interests for life or terms of years; remainder and reversionary interest; inter vivos; testamentary transfers; mortality experience update.
T.D. 9447 (IRB 2009-12) Sec. 401; automatic contribution arrangements; eligible rollover distributions; forfeitures; excise tax on certain excess contributions.
T.D. 9446 (IRB 2009-9) Sec. 367; gain recognition agreements under Sec. 367(a); Notice 2005-74 obsoleted.
T.D. 9444 (IRB 2009-9) Sec. 367; REG-147636-08; treatment of shareholders who transfer stock or securities of controlled corporations to foreign corporations.
T.D. 9443 (IRB 2009-8) Sec. 7508A; postponement certain tax related deadlines due to service in combat zone or due to federally declared disaster.
T.D. 9441 (IRB 2009-7) Sec. 482; REG-144615-02; sharing of costs and risks under cost sharing arrangements; replace Reg. Sec. 1.482-7; arm's length consideration; buy-ins under former regulations.
T.D. 9442 (IRB 2009-6) Sec. 1502; transactions involving debt obligations and securities between members of consolidated group.
T.D. 9440 (IRB 2009-5) Sec. 6011; 6032; REG-148568-04; annual filing of federal employment tax returns; Form 944.
T.D. 9438 (IRB 2009-5) Sec. 954; REG-150066-08; foreign company base sales income; personal property sold by a controlled foreign corporation; contract manufacturing agreement.
T.D. 9437 (IRB 2009-4) Sec. 7216; disclosure and use of tax return information by tax return preparers; disclosure of Social Security number to a tax return preparer located outside the U.S.
T.D. 9435 (IRB 2009-4) Sec. 355; REG-150670-07; narrow reach of Sec. 355(a)(3)(B); various amendments of proposed regulations; Rev. Ruls. 65-286 and 76-54 obsoleted.
T.D. 9434 (IRB 2009-4) Sec. 368; when and what extent creditors of corporation treated as proprietors in determining continuity of interest preserved in potential reorganization.
T.D. 9436 (IRB 2009-3) Sec. 6694; 6695; final regulations; related definitional provisions; tax return preparer penalties; Notices 2007-54, 2008-11, 2008-12, 2008-13, and 2008-46 obsoleted.

Proposed Regulations

REG-115699-09 (IRB 2009-22) Sec. 401; certain cash or deferred arrangements and matching contributions.
REG-119352-08 (IRB 2009-20) Sec. 2036; portion of trust property includable in grantor's gross estate; retained use of property; right to annuity, unitrust, graduated retained interest; reference to grantor's death.
REG-144689-04 (IRB 2009-18) Sec. 706; determination of partners' distributive shares of partnership items when partner's interests varies during the taxable year; modifies existing regulations regarding taxable year of partnership.
REG-138326-07 (IRB 2009-9) Sec. 6231; IRS conversion of partnership items to nonpartnership items; application of unified partnership audit and litigation procedures under Sec. 6221 and 6234.
REG-143686-07 (IRB 2009-8) Sec. 358; allocation and recovery of stock basis in distributions under Sec. 301; transactions under Secs. 302, 304, 354, 355, 356; qualification of transaction under Sec. 368; determination of gain under Sec. 351; adjustment to basis in capital contributions.
REG-160872-04 (IRB 2009-4) Sec. 6707; rules relating to penalties against material advisors; failure to file a true and complete return under Sec. 6111(a).
REG-158747-06 (IRB 2009-4) Sec. 3402; withholding by federal, state, and local government entities making payments to persons providing property or services.
REG-113462-08 (IRB 2009-4) Sec. 7701; clarify that disregarded entity is a person for purposes of Reg. Sec. 1.881-3.

Notices

Notice 2009-54 (IRB 2009-26) Plug-in electric drive vehicle; Sec. 30D; certification; amount of credit allowable.
Notice 2009-50 (IRB 2009-26) Recovery zone economic development bonds; recovery zone facility bonds; maximum face amount; Sec. 1400U.
Notice 2009-53 (IRB 2009-25) Nonbusiness energy property credit; procedures for manufacturers to certify property; Sec. 25C; taxpayer reliance on manufacturer's certification; Notice 2006-26 superseded.
Notice 2009-52 (IRB 2009-25) Election of investment credit in lieu of production tax credit; coordination with Treasury grants for specified energy property in lieu of tax credits; Sec. 48; Sec. 45; irrevocable election.
Notice 2009-48 (IRB 2009-24) Sec. 101; 6039I; entities subject to the information reporting requirements for employer owned life insurance contracts; notification for employees whose lives are insured.
Notice 2009-47 (IRB 2009-24) Life insurance contracts; safe harbor; maturity age of 100; Sec. 7702; MEC.
Notice 2009-28 (IRB 2009-24) Work opportunity credit; two new targeted groups; Sec. 51.
Notice 2009-46 (IRB 2009-23) Request for comments; simplification of procedures for employee substantitation of business use of employer-provided cellular phones; alternative approaches.
Notice 2009-44 (IRB 2009-21) Sec. 1.42-10; utility allowance; utility costs paid by tenant based on actual consumption; sub-meter; rent restricted unit; low income housing credit.
Notice 2009-42 (IRB 2009-20) Extension of date for multiemployer plans to elect relief under WRERA; Notice 2009-31 modified.
Notice 2009-41 (IRB 2009-19) Residential energy efficient property credit; manufacturers; certify; certification; Sec. 25D; reliance on manufacturer's certificate.
Notice 2009-40 (IRB 2009-19) Renewable electricity production; refined coal production; Indian coal production; inflation adjustment factors and reference prices; calendar year 2009 Sec. 45.
Notice 2009-37 (IRB 2009-18) Phase-out of new qualified hybrid motor vehicle credit; Form Motor Company; purchased or leased beginning on April 1, 2009.
Notice 2009-36 (IRB 2009-17) Home Affordable Modification Program; HAMP; U.S. may make certain payments to REMICs; Sec. 860G.
Notice 2009-35 (IRB 2009-17) Qualified school construction bonds; QSCBs; Sec. 54F; allocation.
Notice 2009-33 (IRB 2009-17) Clean renewable energy bonds; New CREBs; eligibility requirements; application requirements; method of computing volume cap.
Notice 2009-32 (IRB 2009-17) Sec. 45K; inflation adjustment factor; nonconventional source fuel credit; coke and coke gas.
Notice 2009-31 (IRB 2009-16) Election and notice procedures for multiemployer plans; changes made by Worker, Retiree, and Employer Recovery Act of 2008; WRERA.
Notice 2009-30 (IRB 2009-16) Qualified Zone Academy Bonds; QZABs; qualified maximum amount per state; Sec. 54E; interim guidance for QZABs issued after October 3, 2008.
Notice 2009-29 (IRB 2009-16) Qualified energy conservation bonds; QECBs; maximum face amount.
Notice 2009-27 (IRB 2009-16) COBRA; continued coverage; premium reduction for individuals involuntarily terminated; American Recovery and Reinvestment Act of 2009; ARRTA.
Notice 2009-26 (IRB 2009-16) Build American Bonds; Sec. 54AA; Recovery Zone Economic Development Bonds; Sec. 1400U-2; refundable payment credit procedures; required elections.
Notice 2009-24 (IRB 2009-16) Qualifying advanced coal project program; Sec. 48A; Notice 2007-52; clarified, modified, and amplified.
Notice 2009-23 (IRB 2009-16) Qualifying gasification project program; Sec. 48B; Notice 2007-53 clarified; modified; and amplified.
Notice 2009-25 (IRB 2009-15) Uniform capitalization rules; request for comments; Sec. 263A; changes in certain business practices in retail industry.
Notice 2009-22 (IRB 2009-14) Asset valuation under Sec. 430(g)(3)(B) amended by WRERA; interim rules; single employer defined benefit pension plans; minimum funding purposes; automatic approval for change in asset valuation method.
Notice 2009-21 (IRB 2009-13) Low-income housing tax credit; private activity bonds; state housing credit ceiling.
Notice 2009-18 (IRB 2009-10) Sec. 7520; supplements to actuarial tables; interest rates below 2.2%.
Notice 2009-14 (IRB 2009-7) Sec. 382 treatment of interest in a loss corporation acquired by federal government pursuant to Emergency Economic Stabilization Act of 2008; EESA; Notice 2008-100 amplified and superseded.
Notice 2009-15 (IRB 2009-6) Method of announcement of credit rates; tax credit bonds; Sec. 54, 54A, 1400N; Notice 99-35 obsoleted, Notice 2007-26 modified.
Notice 2009-13 (IRB 2009-6) Sec. 7216; tax return preparer disclosure; statistical compilations; anonymous tax return information.
Notice 2009-12 (IRB 2009-6) Allocation of first-time homebuyer credit between unmarried co-purchasers of a principal residence; Sec. 36.
Notice 2009-11 (IRB 2009-5) Form 1099-B; due date for brokers to furnish information to customers; February 17, 2009.
Notice 2009-10 (IRB 2009-5) Extend application of future regulations in Notice 2008-91; third taxable year; Rev. Proc. 2008-26 extended to 2009.
Notice 2009-9 (IRB 2009-5) Required minimum distributions; RMD; 2009; guidance to financial institutions on reporting rules; IRAs; retirement plans; Notice 2002-27 modified; reporting requirements.
Notice 2009-8 (IRB 2009-4) Sec. 457A; nonqualified deferred compensation; nonqualified entity; no substantial risk of forfeiture; foreign corporation as nonqualified entity.
Notice 2009-7 (IRB 2009-3) Domestic partnership used to prevent the inclusion of subpart F income is a transaction of interest; disclosure requirements.
Notice 2009-6 (IRB 2009-3) Temporary safe harbor and transition rule; alcohol fuel credits.
Notice 2009-5 (IRB 2009-3) Tax return preparer penalty; Sec. 6694; Notice 2008-13 modified and clarified.
Notice 2009-4 (IRB 2009-2) Basis determination; notice IRS contemplates issuing guidance regarding basis in stock acquired in reorganizations described in Sec. 368(a)(1)(B) and other transferred basis transactions.
Notice 2009-3 (IRB 2009-2) Written Sec. 403 plan in place by January 1, 2009; Rev. Proc. 2007-71 modified.
Notice 2009-1 (IRB 2009-2) Sec. 529; guidance on investment direction restrictions; change in investment strategy for 529 plan; Notice 2001-55 modified.

Announcements

Announcement 2009-52 (IRB 2009-25) Corrections to final and temporary regulations; T.D. 9448; use of actuarial tables in valuing annuities, interests for life or terms of years and remainder or reversionary interests.
Announcement 2009-51 (IRB 2009-25) Foreign bank account reporting; FBAR; temporary suspension; persons who are not citizens, residents, or domestic entities; definition of United States person; instructions to form.
Announcement 2009-50 (IRB 2009-25) Corrections to proposed regulations; REG-119532-08; portion of trust property includable in grantor's gross estate if use of property retained; unitrust; graduated retained interest.
Announcement 2009-44 (IRB 2009-24) Competent Authorities; Belgium; guidelines regarding arbitration process.
Announcement 2009-43 (IRB 2009-24) Competent Authority Agreement; Kingdom of Belgium.
Announcement 2009-45 (IRB 2009-21) Corrections to final regulations; T.D. 9446; gain recognition agreements filed by U.S. persons; transfers of stock or securities to foreign corporations.
Announcement 2009-49 (IRB 2009-20) Corrections to final regulations; T.D. 9394; when a partnership may consider certain deductions and losses of a foreign partner; partnership's obligation to pay withholding tax; Sec. 1446; effectively connected taxable income allocable under Sec. 704.
Announcement 2009-40 (IRB 2009-20) Corrections to proposed regulations; REG-143686-07; guidance regarding recovery of stock basis in distributions; Sec. 301; transactions treated as dividends.
Announcement 2009-39 (IRB 2009-20) Corrections to final and temporary regulations; T.D. 9441; Sec. 482; cost sharing arrangements.
Announcement 2009-31 (IRB 2009-15) Corrections to proposed regulations; REG-150066-08; foreign base company sales income.
Announcement 2009-30 (IRB 2009-15) Corrections to final and temporary regulations; T.D. 9438; Sec. 954; foreign base company sales income.
Announcement 2009-28 (IRB 2009-15) Annual report concerning Advance Pricing Agreements; APAs; structure and activities of program.
Announcement 2009-23 (IRB 2009-13) Correction to final regulations; T.D. 9446; Sec. 367(a); gain recognition agreements; transfers of stock or securities to foreign corporations.
Announcement 2009-20 (IRB 2009-12) Corrections to final regulations; T.D. 9442; Sec. 1502; treatment of transactions involving obligations between members of a consolidated group.
Announcement 2009-19 (IRB 2009-12) Corrections to proposed regulations; REG-144615-02; further guidance and clarification regarding methods under Sec. 482; determination of taxable income in cost-sharing arrangements; issues in current regulations.
Announcement 2009-18 (IRB 2009-12) Corrections to final and temporary regulations; T.D. 9441; further guidance and clarification regarding methods under Sec. 482; determination of taxable income in cost-sharing arrangements; issues in current regulations.
Announcement 2009-15 (IRB 2009-11) Corrections to final regulations; T.D. 9436; Sec. 6694; 6695; tax return preparer penalties.
Announcement 2009-14 (IRB 2009-11) Correction to proposed regulation; REG-148326-05; amounts includable in income under Sec. 509A; additional taxes; nonqualified deferred compensation plans.
Announcement 2009-13 (IRB 2009-11) Corrections to final regulations; T.D. 9442; transactions involving obligations between members of a consolidated group.
Announcement 2009-6 (IRB 2009-9) Sec. 6050W; information reporting for payment card and third party payment network transactions; returns after December 31, 2010; withholding; taxpayer information number; TIN.
Announcement 2009-17 (IRB 2009-8) New tax treaties; Bulgaria; Iceland; new protocol with Canada; supplemental withholding tax rates; exempt personal service income; Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities; Publication 901.
Announcement 2009-4 (IRB 2009-8) Withdrawal of proposed regulations; REG. 149519-03; Sec. 707; transactions between a partnership and its partners; disguised sales of partnership interests.

Links to Individual Bulletins

Copyright 2009 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536

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--Last Update 06/26/09