Home / Agencies / Treasury / 2026-08613
Final Rule

Treatment of Income From Indian Fishing Rights-Related Activity as Compensation

Agency
Treasury
Document Number
2026-08613
Published
May 4, 2026
Effective Date
May 4, 2026

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.

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

View Full Text on FederalRegister.gov →

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Frequently Asked Questions

What is the 2026-08613 Federal Register document?
Document 2026-08613 is a Final Rule published by the Department of the Treasury in the Federal Register on May 4, 2026, with an effective date of May 4, 2026. 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. View the original at https://www.federalregister.gov/documents/2026/05/04/2026-08613/treatment-of-income-from-indian-fishing-rights-related-activity-as-compensation.
Is document 2026-08613 an economically significant rule?
No. Document 2026-08613 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.

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