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TREAS/IRS RIN: 1545-BQ61 Publication ID: Fall 2023 
Title: Malta Personal Retirement Scheme Listed Transaction  

The final regulations will identify transactions that are the same as, or substantially similar to, certain Malta personal retirement scheme transactions as listed transactions, a type of reportable transaction. Material advisors and participants in these listed transactions would be required to file disclosures with the IRS and be subject to penalties for failure to disclose. These final regulations will affect participants in these transactions as well as material advisors.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6001    26 U.S.C. 6011   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/07/2023  88 FR 37186   
NPRM Comment Period End  08/07/2023 
Final Action  06/00/2024 
Additional Information: REG-106228-22 (Final) Drafter attorney: William (Shawver) Adams (202) 317-5132 Reviewer attorney: Lara Banjanin (202) 317-4968 Treasury attorney: Elena Virgadamo (916) 974-5012 CC:INTL
Regulatory Flexibility Analysis Required: Undetermined  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:
William Shawver Adams
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579,
Washington, DC 20224
Phone:202 317-5132
Fax:855 576-9227