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TREAS/IRS RIN: 1545-BO19 Publication ID: Spring 2025 
Title: Guidance on the Cure Provisions for Regulated Investment Companies and for Real Estate Investment Trusts 
Abstract:

The proposed regulations will provide guidance for a regulated investment company or real estate investment trust to cure failures of certain qualifying tests for purposes of section 851 or 856, respectively.

 
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: No 
EO 14192 Designation: Other 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 851    26 U.S.C. 856   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-132721-17 (NPRM) Drafter attorney: Caroline Koo (202) 317-6842 Reviewer attorney: Matthew Howard (202) 317-7053 Treasury attorney: Michael Novey (202) 622-1339 CC: FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Caroline Koo
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 3547,
Washington, DC 20224
Phone:202 317-6842
Fax:855 574-9023
Email: caroline.y.koo@irscounsel.treas.gov