From: Current Federal Tax Developments
The IRS has now sent final regulations under IRC §199A (RIN 1545-BO71) and a new set of proposed regulations (RIN 1545-BP12) under that section related to REIT dividends and registered investment companies (mutual funds) to the Office of Information and Regulatory Affairs (OIRA) of the Office of Management and Budget for review. The proposed regulations were sent to OIRA on December 13, 2018, while the final regulations followed on December 14, 2018.
Neither set of regulations are marked as economically significant, so OIRA has 45 days to complete the review of the regulations. That review must be completed before the regulations can be released.