# Treatment of Income From Indian Fishing Rights-Related Activity as Compensation
> **IRS** · Final Regulations. · Published 2026-05-04 · Effective 2026-05-04 · 91 FR 23915
## Document
- **Document number:** 2026-08613
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 91 FR 23915
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2026/05/04/2026-08613/treatment-of-income-from-indian-fishing-rights-related-activity-as-compensation)
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