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TREAS/IRS RIN: 1545-BR32 Publication ID: Fall 2024 
Title: ●Guidance Regarding Certain Matters Relating to Corporate Separations, Incorporations, and Reorganizations 
Abstract:

The rulemaking 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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 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   
Legal Authority: 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   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2025 
Additional Information: Drafting Attorney: Justin R. Du Mouchel 202-317-5364 Reviewing Attorney: Jonathan R. Neuville 602-636-9095 Treasury Attorney: Colin Campbell 202-622-2721 CC:CORP:B02 REG-112261-24
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BO26, Related to 1545-BP30 
Agency Contact:
Justin R Du Mouchel
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW,
Washington, DC 20224
Phone:202 317-5364
Fax:855 561-0922
Email:  justin.r.dumouchel@irscounsel.treas.gov