1545-BQ61 202310 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Malta Personal Retirement Scheme Listed Transaction

The final regulations will identify transactions that are the same as, or substantially similar to, certain Malta personal retirement scheme transactions as listed transactions, a type of reportable transaction. Material advisors and participants in these listed transactions would be required to file disclosures with the IRS and be subject to penalties for failure to disclose. These final regulations will affect participants in these transactions as well as material advisors.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Not Yet Determined 26 U.S.C. 7805 26 U.S.C. 6001 26 U.S.C. 6011 No NPRM 06/07/2023 88 FR 37186 NPRM Comment Period End 08/07/2023 Final Action 06/00/2024 REG-106228-22 (Final) Drafter attorney: William (Shawver) Adams (202) 317-5132 Reviewer attorney: Lara Banjanin (202) 317-4968 Treasury attorney: Elena Virgadamo (916) 974-5012 CC:INTL Undetermined Businesses None No No No William Adams Shawver Attorney 1545 Internal Revenue Service IRS 202 317-5132 855 576-9227 william.s.adams@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4579, Washington DC 20224