1545-BO34 202404 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Section 414(m) Affiliated Service Group Rules

The Department of the Treasury and the IRS anticipate issuing regulations under section 414(m) of the Internal Revenue Code to define the term affiliated service group and provide guidance on whether two unrelated organizations are in a management-type affiliated service group under section 414(m)(5).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Long-Term Actions No No 26 CFR 1.414(m)-1 (revision) 26 CFR 1.414(m)-2 (revision) 26 CFR 1.414(m)-3 (revision) 26 CFR 1.414(m)-4 (revision) 26 CFR 1.414(m)-5 (new) ... 26 U.S.C. 7805 26 U.S.C. 414(m) 26 U.S.C. 414(o) No ANPRM 07/00/2025 REG-132806-17 (ANPRM) Drafter attorney: Jessica S. Weinberger (202) 317-6349 Reviewer attorney: Pamela R. Kinard (202) 317-6000 Treasury attorney: N/A CC:EEE No None No No No No Jessica Weinberger S. Attorney 1545 Internal Revenue Service IRS 202 317-6349 jessica.s.weinberger@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4428, Washington DC 20224