1545-BQ00 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Taxes on Excess Benefit Transactions Under Section 4958 Involving Donor Advised Funds

These proposed regulations would provide additional guidance under section 4958, which imposes excise taxes on certain excess benefit transactions, to address special rules enacted in the Pension Protection Act of 2006.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 53.4958 26 U.S.C. 4958 26 U.S.C. 7805 No NPRM 05/00/2026 REG-126511-20 (NPRM) Drafter attorney: Katrina Walker, (202) 317-3508 Reviewer attorney: Ward Thomas, (202) 317-6173 Treasury attorney: Amber MacKenzie, (202) 306-3632 CC: EEE Undetermined None No No No Katrina Walker Attorney 1545 Internal Revenue Service IRS 202 317-3508 855 604-6083 katrina.d.walker@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224