1545-BO08 202510 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Dividend Equivalents From Sources Within the United States

These proposed regulations will provide additional guidance relating to the treatment of dividend equivalent payments as dividends from sources within the United States. The proposed regulations will include guidance addressing chains of dividend equivalents and the role of financial intermediaries in such a chain.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Deregulatory Not Yet Determined 26 U.S.C. 7805 26 U.S.C. 871(m) No NPRM 11/00/2026 REG-132482-17 (NPRM) Drafter attorney: Karen Walny (202) 317-6938 Reviewer attorney: Peter Merkel (202) 317-6938 Treasury attorney: Erika Nijenhuis (202) 622-0843 CC:INTL No No None No No No 1545-BN65 Related to Karen Walny Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-6938 202 317-4922 karen.walny@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4562, Washington DC 20224