Treatment of Income From Indian Fishing Rights-Related Activity as Compensation
other · IRS · Rule · Published 2026-05-04 · Effective 2026-05-04 · 91 FR 23915
Document
Document number
2026-08613
Federal Register citation
91 FR 23915
CFR reference
26 CFR 1
Type
Rule
Action
Final Regulations.
Category
other
Sub-agency
IRS
Publication date
2026-05-04
Effective date
2026-05-04
Treasury docket
TD 10046
Abstract
This document contains final regulations providing that amounts paid to a member of an Indian Tribe as remuneration for services performed in a fishing rights-related activity may be treated as compensation for purposes of applying the limits on qualified retirement plan benefits and contributions. These regulations affect participants, beneficiaries, sponsors, and administrators of Tribal plans.