Treatment of Income From Indian Fishing Rights-Related Activity as Compensation
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register May 4, 2026. Document 2026-08613. Updated Nov. 11, 2026.
- What it does
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.
The Internal Revenue Service's summary, as published in the Federal Register.
- What changed in the regulation
1 part of Title 26 of the Code of Federal Regulations:
Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).
- Compared with
The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.
Counted by the Tribune from Federal Register records since Jan. 1, 2025.
- Before this
No earlier Federal Register document under regulation identifier 1545-BL61 since Jan. 1, 2025.
- What happens next and when
Effective Date: These regulations are effective on May 4, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-08613 |
|---|---|
| Action | Final Regulations. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | May 4, 2026 |
| Effective date | May 4, 2026 |
| Regulation identifier (RIN) | 1545-BL61 |
| Docket | IRS-2013-0037 |
Source: the Federal Register (public domain). The document in the Federal Register