# General Rules for Making and Maintaining Qualified Electing Fund Elections; Correction
> **IRS** · Correction of final regulations. · Published 2000-03-28 · Effective 2000-02-07 · 65 FR 16319
## Document
- **Document number:** 00-6257
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 16319
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-03-28
- **Effective date:** 2000-02-07
- **Treasury docket:** TD 8870
## Abstract

This document contains corrections to final regulations which were published in the Federal Register on Monday, February 7, 2000 (65 FR 5777), relating to a passive foreign investment company (PFIC) shareholder that makes the election under section 1295 to treat the PFIC as a qualified electing fund, and for PFIC shareholders that wish to make a section 1295 election that will apply on a retroactive basis.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/03/28/00-6257/general-rules-for-making-and-maintaining-qualified-electing-fund-elections-correction)
---
*AI Analytics · CC0 1.0*