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TREAS/IRS | RIN: 1545-BQ00 | Publication ID: Fall 2024 |
Title: Taxes on Excess Benefit Transactions Under Section 4958 Involving Donor Advised Funds | |
Abstract:
These proposed 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. |
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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 |
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Timetable:
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Additional Information: REG-126511-20 (NPRM) Drafter attorney: Katrina Walker, (202) 317-3508 Reviewer attorney: Ward Thomas, (202) 317-6173 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: Katrina Walker Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-3508 Fax:855 604-6083 Email: katrina.d.walker@irscounsel.treas.gov |