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Text of Rev. Proc. 2014-55: Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Oct. 7, 2014
"Subject to any future guidance that may be issued by the Treasury Department and the IRS, beneficiaries ... and annuitants are not required to report contributions to, distributions from, and ownership of a Canadian retirement plan under the simplified reporting regime established by Notice 2003-75 (Form 8891) or pursuant to the reporting obligations imposed by section 6048 (Form 3520). In addition, custodians are not required to file Form 3520-A with respect to a Canadian retirement plan.... This revenue procedure obsoletes Form 8891 as of December 31, 2014."

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