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TREAS/IRS RIN: 1545-BM61 Publication ID: Fall 2016 
Title: Notional Principal Contracts; Swaps With Non-Periodic Payment  

The proposed 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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.446-3   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  04/00/2017 
Additional Information: REG-102656-15 (NPRM) Drafting attorney: Alexa Dubert (202) 317-4945 Reviewing attorney: Chris Morrison (202) 317-6842 Treasury attorney: Karl Walli (202) 622-3735 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-BM62 
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