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TREAS/IRS RIN: 1545-BN50 Publication ID: Fall 2016 
Title: ●Additional Rules Under Sections 36B and 5000A 

Proposed regulations under sections 36B and 5000A relating to the effect of out-out arrangements on an employee’s required contribution for employer-sponsored coverage, a method for allocating a portion of a stand-alone dental plan premium to the benchmark plan premium when determining the premium tax credit, and other issues relating the premium tax credit.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.36B-2, 3 and 5    26 CFR 1.5000A-3    26 CFR 6011-2, 8     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:
Action Source Description Date
NPRM  Statutory    06/30/2016 
Action Date FR Cite
NPRM  07/08/2016  81 FR 44557   
NPRM Comment Period End  09/06/2016 
Final Action  12/00/2016 
Additional Information: REG-109086-15 (NPRM) Drafting attorney: Shareen Pflanz (202) 317-4727 Reviewing attorney: Steve Toomey (202) 317-4735 Treasury attorney: Katy Johnson (202) 622-1011 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, Local, State, Tribal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Shareen S. Pflanz
Senior Technician Reviewer, Branch 5
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4236,
Washington, DC 20224
Phone:202 317-4727
Fax:855 576-2339