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TREAS/IRS RIN: 1545-BQ00 Publication ID: Fall 2022 
Title: Taxes on Excess Benefit Transactions Under Section 4958 Involving Donor Advised Funds 

These regulations provide additional guidance under section 4958, which imposes excise taxes on certain excess benefit transactions, to address special rules enacted in the Pension Protection Act of 2006.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 53.4958   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 4958   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/00/2023 
Additional Information: REG-126511-20 (NPRM) Drafter attorney: Ward Thomas (202) 317-6173 Reviewer attorney: Taina Edlund (202) 317-4541 Treasury attorney: Amber MacKenzie (202) 306-3632 CC:EEE
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Ward L. Thomas
Tax Law Specialist
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6173
Fax:855 604-6083