{"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.","action":"Final Regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2026/05/04/2026-08613.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 23915","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on May 4, 2026.","disposition_notes":null,"docket_ids":["TD 10046"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2026-05-04","updated_at":"2026-05-05T11:59:17.615-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2013-0037-0011","allow_late_comments":false,"id":"IRS-2013-0037-0011","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2013-0037","title":"Treatment of Income from Indian Fishing Rights-Related Activity as Compensation"}],"document_number":"2026-08613","effective_on":"2026-05-04","end_page":23918,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/05/04/2026-08613.xml","html_url":"https://www.federalregister.gov/documents/2026/05/04/2026-08613/treatment-of-income-from-indian-fishing-rights-related-activity-as-compensation","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-08613?publication_date=2026-05-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-05-04/2026-08613/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":791,"last_updated":"2026-07-27 10:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-04/pdf/2026-08613.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-08613.pdf?1777639514","publication_date":"2026-05-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/05/04/2026-08613.txt","regulation_id_number_info":{"1545-BL61":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BL61/treatment-of-income-from-indian-fishing-rights-related-activity-as-compensation","title":"Treatment of Income From Indian Fishing Rights-Related Activity as Compensation","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BL61&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL61"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BL61/treatment-of-income-from-indian-fishing-rights-related-activity-as-compensation","title":"Treatment of Income From Indian Fishing Rights-Related Activity as Compensation"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2013-0037","supporting_documents_count":0,"docket_id":"IRS-2013-0037","document_id":"IRS-2013-0037-0011","regulation_id_number":"1545-BL61","title":"Treatment of Income from Indian Fishing Rights-Related Activity as Compensation","checked_regulationsdotgov_at":"2026-05-06T11:55:08Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":23915,"subtype":null,"title":"Treatment of Income From Indian Fishing Rights-Related Activity as Compensation","toc_doc":"Treatment of Income From Indian Fishing Rights-Related Activity as Compensation","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":91}