1545-BN89 201904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Section 897(l) Regulations

The proposed regulations will provide guidance under section 897(l) regarding requirements for a qualified foreign pension fund.

]]> Other Significant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1 26 U.S.C. 7805 26 U.S.C. 0897(l) No NPRM 09/00/2019 REG-109826-17 Drafting attorneys: Logan Kincheloe and Milton Cahn (202) 317-6937 Reviewing attorney: Charles P. Besecky (202) 317-6937 Treasury attorney: Jason Yen (202) 622-1776 CC:INTL No None No No No Milton Cahn M. Attorney 1545 Internal Revenue Service IRS 202 317-6939 855 576-9225 milton.m.cahn@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224 Logan Kincheloe 1545 Internal Revenue Service IRS 202 317-6937 logan.m.kincheloe@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224