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TREAS/IRS RIN: 1545-BN89 Publication ID: Fall 2022 
Title: Section 897(l) Regulations 

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 1.897(I)-1    26 CFR 1.1441-3    26 CFR 1.1445-1    26 CFR 1.1445-2    26 CFR 1.1445-5    26 CFR 1.1445-8    26 CFR 1.1446-1    26 CFR 1.1446-2    26 CFR 1.1446-7   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 897(l)   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/07/2019  84 FR 26605   
NPRM Comment Period End  09/05/2019 
Final Action  12/00/2022 
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: James Wang (202) 622-2198 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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6939
Fax:855 576-9225

Arielle Borsos
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-6937
Fax:855 589-8671