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TREAS/IRS

RIN: 1545-BN89

Publication ID: Spring 2022

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	10/00/2022

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: Milton M. Cahn Attorney 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 Arielle Borsos Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Washington, DC 20224 Phone:202 317-6937 Fax:855 589-8671 Email: arielle.m.borsos@irscounsel.treas.gov