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TREAS/IRS RIN: 1545-BJ15 Publication ID: Fall 2010 
Title: Substantial Risk of Forfeiture Under Section 83 
Abstract: Revision of section 1.83-3 is to address substantial risk of forfeiture created by liability under section 16(b) of the Securities Exchange Act of 1934. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 83    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2010    
Additional Information: REG-141075-09 Drafting attorney: Dara R. Alderman (202) 622-6030 Reviewing attorney: Thomas D. Scholz (202) 622-6030 Treasury attorney: Helen Morrison (202) 622-1357 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Dara R. Alderman
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5712,
Washington, DC 20224
Phone:202 317-5500
Fax:855 592-9846
Email: dara.r.alderman@irscounsel.treas.gov