On 26 October 2017, corrections to the U.S. IRS final and temporary regulations (TD 9815) were published in the Federal Register. The regulations provide guidance for nonresident alien individuals and foreign corporations that hold certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend payments ({News-2017-01-25/A/6-previous coverage}). The corrections clarify aspects of the regulations as originally published that may pr…