1545-AX78 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Definition of Passive Foreign Investment Company (PFIC) Under Section 1297 Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1 26 USC 7805 26 USC 1297 No NPRM 12/00/2009 REG-100427-00 Drafting attorney: Paul J. Carlino (202) 622-3840 Reviewing attorney: Ethan A. Atticks (202) 622-3840 Treasury attorney: David Ernick (202) 622-1754 CC: INTL No No None No No No No Paul Carlino J. 1545 Internal Revenue Service IRS 202 622-3840 paul.j.carlino@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224