2025›Notice 2025-49 provides additional interim guidance on›Specific Instructions
Item B
2025 Inst 4626 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
If the corporation is a member of an FPMG, check the “Yes” box. Also, complete Part V. See the instructions for Part V. In addition, attach a statement described under
Proposed Regulations section 1.59-3(g)(4) disclosing the applicable financial accounting standard used to determine if a corporation is a member of an FPMG. See Proposed Regulations section 1.59-3(g) for determining the applicable financial accounting standard.
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