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Proposed regulations under section 897(I), qualified foreign pension fund requirements

Proposed regulations under section 897(I)

OMB’s Office of Information and Regulatory Affairs (OIRA) has completed review of proposed regulations from the U.S. Treasury Department that would be guidance under section 897(l) with respect to qualified foreign pension fund requirements.


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OIRA reports it completed its review on May 8, 2019. The U.S. Treasury Department and IRS will now be expected to release these proposed regulations since OIRA review has been concluded.

The proposed regulations are identified on the OIRA website as:

RIN: 1545-BN89: The proposed regulations will provide guidance under section 897(l) regarding requirements for a qualified foreign pension fund.

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