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TREAS/IRS RIN: 1545-BM62 Publication ID: Spring 2015 
Title: ●Notional Principal Contracts; Swaps With Nonperiodic Payments (Temporary) 
Abstract:

The temporary regulations will address exceptions to the embedded loan rule for short-term swaps, and for certain cleared and uncleared swaps subject to margin requirements.

 

 

 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.446-3   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  06/00/2015 
Additional Information: REG-102656-15 Drafting attorney: Alexa Dubert (202) 317-4945 CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM61 
Agency Contact:
Alexa Temple Dubert
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6842
Fax:855 574-9023
Email: alexa.t.dubert@irscounsel.treas.gov