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TREAS/IRS RIN: 1545-BL61 Publication ID: Fall 2013 
Title: ●Treatment of Income From Indian Fishing Rights-Related Activity as Compensation 
Abstract: The proposed regulations would prove that amounts paid to an Indian tribe member as remuneration for services performed in a fishing rights related activity (as defined in section 7873(b)(1)) may be treated as compensation for purposes of applying the limits on qualified plan benefits and contributors imposed by section 415, even though those amounts are not subject to income tax under section 7873(a)(1). 
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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.415(c)-2   
Legal Authority: 26 USC 7805    26 USC 415(c)    26 USC 7873   
Legal Deadline:  None
Action Date FR Cite
NPRM  09/24/2012  77 FR 58796   
NPRM Comment Period End  12/24/2012 
Final Action  12/00/2013 
Additional Information: REG-120927-13 Drafting attorney: Sarah Bolen (202) 622-6060 Reviewing attorney: Pamela Kinard (202) 622-6060 Treasury attorney: Dominic De Matties (202) 622-1352 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Tribal 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Sarah R. Bolen
Attorney Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4427,
Washington, DC 20224
Phone:202 317-6799
Fax:202 317-4834

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