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TREAS/IRS RIN: 1545-BL61 Publication ID: Spring 2014 
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: Previously 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
Timetable:
Action Date FR Cite
NPRM  11/15/2013  78 FR 68780 
NPRM Comment Period End  02/13/2014   
Final Action  06/00/2014   
Additional Information: REG-120927-13 Drafting attorney: Sarah Bolen (202) 317-6799 Reviewing attorney: Pamela Kinard (202) 317-6799 Treasury attorney: Dominic DeMatties (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
Email: sarah.r.bolen@irscounsel.treas.gov

 
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