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TREAS/IRS RIN: 1545-BQ44 Publication ID: Fall 2023 
Title: ●Captive Insurance Transactions as Listed Transactions or Transactions of Interest 
Abstract:

The final regulations will identify transactions that are the same as, or substantially similar to, certain micro-captive transactions as listed transactions, a type of reportable transaction, and certain other micro-captive transactions as transactions of interest, another type of reportable transaction.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 831(b)    26 U.S.C. 6001    26 U.S.C. 6011    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/11/2023  88 FR 21547   
NPRM Comment Period End  06/12/2023 
Final Action  12/00/2023 
Additional Information: REG-109309-22 (Final) Drafter attorney: Elizabeth Hill (202) 317-6995 Reviewer attorney: Kathryn Sneade (202) 317-6995 Treasury attorney: Angela Walitt (202) 622-1787 CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Elizabeth Hill
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6995
Fax:855 547-9026
Email: elizabeth.m.hill@irscounsel.treas.gov