Money Market Fund Resource Center
Tax Issues
Tax Issues
In connection with the Securities and Exchange Commission’s 2014 regulatory changes to money market funds, the IRS and Treasury issued tax guidance relating to the new requirements. This page includes resources and materials relating to this guidance and other money market fund tax-related issues.
Comment Letter
Letter to IRS and Treasury Regarding Tax Treatment of Liquidity Fees (pdf)
Comment Letter
ICI Letter to IRS on Adviser Contributions to Money Market Funds (pdf)
Comment Letter
Supplemental Letter to IRS and Treasury regarding Money Market Fund Reform Tax Guidance (pdf)
Comment Letter