1545-BR32 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Regarding Certain Matters Relating to Corporate Separations, Incorporations, and Reorganizations

The rule making would provide guidance regarding certain matters relating to corporate separations, incorporations, and reorganizations. Such matters include the retention of controlled corporation stock, the assumption of liabilities, transfers of consideration to shareholders and creditors, and the purpose and scope of exchanges in such transactions, among other matters. Proposed regulations were published on January 16, 2025.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Not subject to, not significant 26 CFR 1.355-2 26 CFR 1.355-10 26 CFR 1.357-1 through 1.357-3 26 CFR 1.361-0 through 1.361-5 26 U.S.C. 355(a)(1)(D)(ii) 26 U.S.C. 357(d) 26 U.S.C. 361(b)(3) 26 U.S.C. 7805 No NPRM 01/16/2025 90 FR 5220 NPRM Comment Period End 03/17/2025 Final Action 12/00/2025 REG-112261-24 Drafting Attorney: Justin R. Du Mouchel 202-317-5364 Reviewing Attorney: Jonathan R. Neuville 602-636-9095 Treasury Attorney: Colin Campbell 202-622-2721; Theron West Jr. 202-622-5975 CC:CORP:B02 No No None No No No 1545-BR00 Related to Justin Du Mouchel R Attorney 1545 Internal Revenue Service IRS 202 317-5364 855 561-0922 justin.r.dumouchel@irscounsel.treas.gov 1111 Constitution Avenue, NW, Washington DC 20224