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TREAS/IRS RIN: 1545-BD19 Publication ID: Fall 2008 
Title: Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property  
Abstract: These regulations provide rules under section 468B(g) regarding the taxation and reporting of the income earned on escrow accounts, trusts, and other funds used for deferred exchanges of like-kind property under section 1031(a)(3). The regulations affect qualified escrow accounts, qualified trusts, and other funds established in connection with deferred like-kind exchanges, and the taxpayers, escrowees, trustees, qualified intermediaries, and other parties who receive the funds or establish, maintain, and administer the accounts. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1    26 CFR 602   
Legal Authority: 26 USC 7805    26 USC 468B(g)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/07/2006  71 FR 6231   
Hearing  02/07/2006  71 FR 6233   
Final Action Completed by TD 9413  07/10/2008  73 FR 39614   
Additional Information: REG-113365-04 Drafting attorney: Jeffrey T. Rodrick (202) 622-4930 Reviewing attorney: Jeffrey G. Mitchell (202) 622-4930 Treasury attorney: Dennis Tingey (202) 622-1335 CC: ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Split from 1545-AR82 
Agency Contact:
Jeffrey T. Rodrick
Attorney-Adviser (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5111,
Washington, DC 20224
Phone:202 622-3409
Fax:202 622-0735
Email: jeffrey.t.rodrick@irscounsel.treas.gov