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IRS releases its 2012-2013 Priority Guidance Plan, promising finalization of some projects for which proposed rules have existed since 2008 and 2009. The list for this plan year includes final rules under Section 2642 on extensions of time to make allocations of the generation-skipping transfer tax exemption; final rules under Section 706 regarding the determination of a distributive share when a partner's interest changes; and final rules under Section 7611 appointing an employee at IRS to sign off on church tax inquiries. But it also includes some brand new projects such as the reporting of health insurance coverage under the Affordable Care Act.
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