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TREAS/IRS RIN: 1545-BN42 Publication ID: Fall 2019 
Title: Revision of Regulations Under Section 468A 

This rulemaking would clarify and update regulations under 468A regarding special rules for nuclear decommissioning costs.

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 1.468A4-1    26 CFR 1.468A-5    26 CFR 1.468A-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 468(A)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/29/2016  81 FR 95929   
NPRM Comment Period End  03/29/2017 
Final Action  11/00/2019 
Additional Information: REG-112800-16 (NPRM) Drafter attorney: Jennifer C. Bernardini (202) 317-6853 Reviewer attorney: Patrick S. Kirwan (202) 317-6853 Treasury attorney: Hannah Hawkins (202) 622-3351 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jennifer C. Bernardini
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5114C,
Washington, DC 20224
Phone:202 317-6853
Fax:855 591-7868