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TREAS/IRS RIN: 1545-BR15 Publication ID: Spring 2025 
Title: Welfare Benefit Fund Guidance  
Abstract:

The proposed regulation would provide guidance regarding section 4976 of the Internal Revenue Code relating to the tax treatment of funded welfare benefit plans.

 
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 54.4976-2   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-101960-24 Drafting Attorney: Jennifer Friedman, (202) 317-4574 Reviewer: Denise Trujillo, (202) 317-4368 Treasury Attorney: Matthew Litton, (202) 622-1190 CC: EEE
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jennifer Friedman
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5708,
Washington, DC 20224
Phone:202 317-4574
Email: jennifer.s.friedman@irscounsel.treas.gov