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TREAS/IRS RIN: 1545-BJ92 Publication ID: Fall 2016 
Title: Regulations Explaining how to Compute Unrelated Business Taxable Income (UBTI) of Voluntary Employees' Beneficiary Associations (VEBAs) 

Regulations under section 512 were reproposed, clarifying how to compute unrelated business taxable income of voluntary employees' beneficiary associations described in section 501(c)(9). Temporary regulations with a cross-referencing NPRM were issued on January 29, 1986.

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: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 512    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  02/06/2014  79 FR 7110   
NPRM Comment Period End  05/07/2014 
Final Action  12/00/2016 
Additional Information: REG-143874-10 Drafting attorney: Dara Alderman (202) 317-5500 Reviewing attorney: Janet A. Laufer (202) 317-5500 Treasury attorney: CC:TEGE
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Dara R. Alderman
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5500
Fax:855 592-9846