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TREAS/IRS RIN: 1545-BR32 Publication ID: Spring 2025 
Title: Guidance Regarding Certain Matters Relating to Corporate Separations, Incorporations, and Reorganizations 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
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  01/16/2025  90 FR 5220   
NPRM Comment Period End  03/17/2025 
Final Action  12/00/2025 
Additional Information: 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
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-BR00 
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