Date: 2022-12-29
Links to Federal Register: HTML, PDF
(Proposed Regulation: REG-109826-17 HTML, PDF)
Document Number: 2022-27978, RIN: 1545-BN89
Action: Final regulations.
Abstract: This document contains final regulations regarding gain or loss of a qualified foreign pension fund attributable to certain interests in United States real property. The final regulations also include rules for certifying that a qualified foreign pension fund is not subject to withholding on certain dispositions of, and distributions with respect to, certain interests in United States real property. The final regulations affect certain holders of interests in United States real property and withholding agents that are required to withhold tax on dispositions of, and distributions with respect to, such property.
| Notable phrases | Frequency |
|---|---|
| eligible fund | 197 |
| qualified holder | 132 |
| QFPF | 129 |
| retirement and pension benefits | 87 |
| QCE | 70 |
| qualified benefits | 63 |
| qualified foreign pension fund | 56 |
| ancillary benefits | 55 |
| qualified recipients | 54 |
| qualified controlled entity | 39 |
| qualified segregated account | 39 |
| (United States|U.S.) real property interest(s) | 35 |
| certification of non-foreign status | 21 |
| 85 percent threshold | 20 |
| qualified holder rule | 17 |
| pool of assets | 11 |
| participants or beneficiaries | 11 |
| Reg. Cites | Frequency |
|---|---|
| 1.1445-1(g)(11) | 20 |
| 1.1445-8 | 8 |
| 1.1445-2(b)(2)(i) | 7 |
| 1.1446-1 | 7 |
| 1.1445-5 | 7 |
| 1.897(l)-1(c)(2) | 7 |
| 1.1445-2 | 7 |
| 1.1441-3(c)(4)(i)(C) | 6 |
| 1.897(l)-1(d) | 6 |
| 1.897(l)-1 | 5 |
| 1.1445-1(g)(11) | 5 |
| 1.1445-5(b)(3)(ii) | 5 |
| 1.1441-3(c)(4) | 5 |
| 1.1441-3 | 4 |
| 1.897(l)-1(d)(1) | 4 |
| 1.897(l)-1(d)(2) | 4 |
| 1.1446-2 | 3 |
| 1.1441-3(c)(4)(i) | 3 |
| 1.1441-3(c)(4)(i)(B)(2) | 3 |
| 1.1445-8(e) | 3 |
| Sec. Cites | Frequency |
|---|---|
| 897(l) | 52 |
| 1445 | 20 |
| 897(h) | 18 |
| 897(a) | 17 |
| 1441 | 12 |
| 897 | 6 |
| 897(l)(2)(E) | 5 |
| 267(b) | 4 |
| 1445(a) | 3 |
| 897(l)(2) | 3 |
| 897(l)(2)(D) | 3 |
| 6001 | 2 |
| 897(l)(2)(B) | 2 |
| 897(h)(1) | 2 |
| 301(c)(3) | 2 |
| 1446 | 2 |
| 7805(f) | 2 |
| 897(h)(4) | 2 |
| 897(l)(1) | 2 |
Statistics
Number of pages: 26, words: 28,348, sentences: 805
Average words per sentence: 35