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TREAS/IRS RIN: 1545-BN89 Publication ID: Spring 2019 
Title: Section 897(l) Regulations 
Abstract:

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

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0897(l)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/00/2019 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Milton M. Cahn
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:855 576-9225
Email: milton.m.cahn@irscounsel.treas.gov

Logan Kincheloe
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Email: logan.m.kincheloe@irscounsel.treas.gov