1545-BQ44 202404 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Captive Insurance Transactions as Listed Transactions or Transactions of Interest

The final regulations will identify transactions that are the same as, or substantially similar to, certain micro-captive transactions as listed transactions, a type of reportable transaction, and certain other micro-captive transactions as transactions of interest, another type of reportable transaction.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No None 26 U.S.C. 831(b) 26 U.S.C. 6001 26 U.S.C. 6011 26 U.S.C. 7805 No NPRM 04/11/2023 88 FR 21547 NPRM Comment Period End 06/12/2023 Public Hearing 07/19/2023 88 FR 21547 Final Action 12/00/2024 REG-109309-22 (Final) Drafter attorney: Allan Sakaue (202) 317-6995 Reviewer attorney: Elizabeth Hill (202) 317-6995 Treasury attorney: Angela Walitt (202) 622-1787 CC:FIP No Businesses None No No No No Allan Sakaue H. Attorney 1545 Internal Revenue Service IRS 202 317-6995 855 547-9026 allan.h.sakaue@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 3547, Washington DC 20224