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new IRS proposed regs


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Guest mary.chang@phoenix.gov
Posted

If the new Proposed Treasury Regulation 1.125-2 applies to plan years beginning on or after January 1, 2009 and the prior Proposed Treasury Regulation 1.125-2 was withdrawn, what rules apply to the plan year beginning on or after January 1, 2008? Can I rely on the new Proposed Treasury Regulation?

Posted

Yes, "Taxpayers may rely on [the proposed] regulations for guidance pending the issuance of final regulations." Federal Register Vol 72 No. 150 (Aug 6, 2007) p. 43944, under the italicized heading Proposed Effective Date.

John Simmons

johnsimmonslaw@gmail.com

Note to Readers: For you, I'm a stranger posting on a bulletin board. Posts here should not be given the same weight as personalized advice from a professional who knows or can learn all the facts of your situation.

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