Talking Shop Blog

A Regulation Avalanche is Coming

Yesterday President Obama signed into law the 2,000 page financial reform bill. In March the President signed the 2,300 page health care bill.

Both bills leave most of the details to others to figure out: the “regulators”.

Generally when tax bills are passed the Treasury Department issues regulations to interpret and administer the newly passed legislation.

The regulations come out first in proposed form. Then there’s a “public comment” period, before the rules are adopted as final.

Sometimes there are revisions to the proposed rules, and then a second set of proposed regulations come out.

That happened back in 1989 when the Treasury Department offered us this:

“If paragraph (f)(4)(iii)(A) of this section applies to a supplier undertaking, the supplier undertaking shall be treated as similar to undertakings that are similar to the recipient undertaking and shall not otherwise be treated as similar to undertakings to which the supplier undertaking would be similar without regard to paragraph (f)(4)(iii) of this section.”   -Treasury Regulation 1.469-4T(f)(4)(iii)(C)(2)

Ouch.

Most of us had real problems with the ’89 regulations, and the government eventually replaced them.

We’ll all be watching closely as the avalanche of proposed regulations start coming out. And no doubt some will go through multiple rewrites, just like back in ‘89. 

You can follow along too. Just check the Federal Register, where the rules are first published:  http://www.gpoaccess.gov/fr/ .

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Posted by Jerry Lopatka on July 22, 2010, 11:26 am  | Trackback

Dugan & Lopatka, CPAs, PC   104 E. Roosevelt Rd., Wheaton, Illinois 60187    Phone: (630) 665-4440    Fax: (630) 665-5030