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TREAS/IRS RIN: 1545-BN89 Publication ID: Spring 2021 
Title: Section 897(l) Regulations 
Abstract:

This final rule will finalize proposed regulations that provide guidance under section 897(l) regarding requirements for a qualified foreign pension fund.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 897(l)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/07/2019  84 FR 26605   
NPRM Comment Period End  09/05/2019 
Final Action  12/00/2021 
Additional Information: REG-109826-17 (Final) Drafter attorneys: Arielle Borsos and Milton Cahn (202) 317-6937 Reviewer attorney: Kenneth Jeruchim (202) 317-6937 Treasury attorney: Brigid Kelly (202) 622-4638 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Andrew Wigmore
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: andrew.l.wigmore@irscounsel.treas.gov

Milton M. Cahn
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6939
Fax:855 576-9225
Email: milton.m.cahn@irscounsel.treas.gov