View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BR46 Publication ID: Spring 2025 
Title: ●Insurance-Dedicated Exchange Traded Funds 
Abstract:

In accordance with section 203 of Pub. L.117-328, the proposed regulations would amend section 1.817-5(f)(3) of the Income Tax Regulations and any other necessary regulations to facilitate the use of exchange-traded funds as investment options under variable contracts within the meaning of section 817(d) of the Internal Revenue Code and thereby increase investment options available to holders of variable contracts.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    Pub. L. 117-328, sect. 203   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM   12/00/2025 
Additional Information: Reg-111698-24 Drafting Attorney: Megan McGuire (202) 317-4556 Reviewing Attorney: Rebecca Baxter (202) 317-4435 Treasury Attorney: Angela Walitt (202) 622-1787 CC:FIP:B04
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Megan McGuire
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Ave NW, Room 3547,
Washington, DC 20224
Phone:202 317-4556
Fax:855 547-9026
Email: megan.t.mcguire@irscounsel.treas.gov