Treatment of Income From Indian Fishing Rights-Related Activity as Compensation
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 af
| Agency | Treasury Department, Internal Revenue Service |
|---|---|
| Document type | Rule |
| Published | 2026-05-04 |
| Summary | 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. |
| Document number | 2026-08613 |
| Official record | https://www.federalregister.gov/documents/2026/05/04/2026-08613/treatment-of-income-from-indian-fishing-rights-related-activity-as-compensation |