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TREAS/IRS RIN: 1545-BQ42 Publication ID: Spring 2025 
Title: Trust Arrangements That Utilize Cash Value Insurance Policies to Provide Welfare Benefits 
Abstract:

Proposed regulations on trust arrangements that utilize cash value life insurance to fund welfare benefits.

 
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: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-111461-22 (NPRM) Drafting attorney: Jennifer Friedman (202) 317-4574 Reviewing attorney: Sara D. Trujillo (202) 317-4368 Treasury attorney: Linda Mendel (202) 921-8753 CC: EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jennifer Friedman
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5712,
Washington, DC 20224
Phone:202 317-4574
Fax:855 592-9846
Email: jennifer.s.friedman@irscounsel.treas.gov