1545-BQ43 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Certain Trust Arrangements Seeking to Qualify for Exception for Collectively Bargained Welfare Benefit Funds under Section 419A(f)(5)

Proposed regulations on exception for collectively bargained welfare benefit funds under section 419A(f)(5).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1 26 U.S.C. 7805 26 U.S.C. 419 No NPRM 06/00/2023 REG-111459-22 (NPRM) Drafting attorney: Jennifer Friedman (202) 317-5500 Reviewing attorney: Dara Alderman (202) 317-5500 Treasury attorney: Linda Mendel (202) 921-8753 CC:EEE No Businesses Organizations None No No No Jennifer Friedman Senior Counsel 1545 Internal Revenue Service IRS 202 317-4574 855 592-9846 jennifer.s.friedman@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5712, Washington DC 20224