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TREAS/IRS | RIN: 1545-BM61 | Publication ID: Fall 2017 |
Title: Notional Principal Contracts; Swaps With Non-Periodic Payment | |
Abstract:
The final regulations will address exceptions to the embedded loan rule for short-term swaps, and for certain cleared and uncleared swaps subject to margin requirements. |
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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 13771 Designation: Other | |
CFR Citation: 26 CFR 1.446-3 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-102656-15 (NPRM) Drafting attorney: Alexa Dubert (202) 317-6842 Reviewing attorney: Diana Imholtz (202) 317-3900 Treasury attorney: Karl Walli (202) 622-5721 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 Email: alexa.t.dubert@irscounsel.treas.gov |