U.S. IRS and Treasury Issue Corrections to Regulations Regarding Certain Hybrid Arrangements

The U.S. IRS and Treasury have issued corrections to Treasury Decision (TD) 9896 of 8 April 2020 Regarding Certain Hybrid Arrangements. The correcting amendments were published in the Federal Register on 4 August 2020.

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SUMMARY:

This document contains corrections to final regulations Treasury Decision 9896 that were published in the Federal Register on Wednesday, April 8, 2020. The final regulations providing guidance regarding hybrid dividends and certain amounts paid or accrued pu…