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TREAS/IRS RIN: 1545-BQ00 Publication ID: Spring 2023 
Title: Taxes on Excess Benefit Transactions Under Section 4958 Involving Donor Advised Funds 
Abstract:

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
Timetable:
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
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6173
Fax:855 604-6083
Email: ward.l.thomas@irscounsel.treas.gov