SECTION 3. JURISDICTIONS OF

RESIDENCE WITH RESPECT TO WHICH THE DEPOSIT INTEREST REPORTING REQUIREMENT APPLIES

The following are the jurisdictions with which the United States has in effect an income tax or other convention or bilat­ eral agreement relating to the exchange of tax information within the meaning of section 6103(k)(4) pursuant to which the United States agrees to provide, as well as receive, information and under which the competent authority is the Secretary of the Treasury or the Secretary’s delegate:

days (180 – 26 days following August 28 to Septem­ ber 23) after May 1, 2025, which is October 2, 2025.

Example 7 (Internal appeal – employee pen­ sion benefit plan). (i) Facts. Individual F resides in Greene County, Tennessee and received a notice of adverse benefit determination from Individual F’s 401(k) plan on November 15, 2024. The notification advised Individual F that there are 60 days within which to file an appeal. What is Individual F’s appeal deadline?

(ii) Conclusion . When determining the 60-day period within which Individual F’s appeal must be filed, the Relief Period is disregarded. Therefore, Individual F’s last day to submit an appeal is 60 days after May 1, 2025, which is June 30, 2025.

Signed at Washington, DC, this 4th day of November, 2024.

Lisa M. Gomez, Assistant Secretary, Employee Benefits Security Administration, Department of

Labor.

Douglas W. O’Donnell, Deputy Commissioner, Internal Revenue

Service, Department of the Treasury.

26 CFR 601.601: Rules and regulations (Also Part 1, §§ 6049; 1.6049-4, 1.6049-8)