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TREAS/IRS | RIN: 1545-BK74 | Publication ID: Fall 2013 |
Title: Portability of Deceased Spousal Unused Exclusion Amount to Surviving Spouse | |
Abstract: This notice of proposed rulemaking by cross-reference to temporary regulations relates to the portability of the deceased spousal unused exclusion (DSUE) amount as enacted by section 303 of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Public Law 111-312 (124 Stat. 3296, 3302 (1997)). The proposed regulations provide guidance to married individuals on the ability to transfer or "port" the DSUE amount of the first spouse to die to and for the benefit of the surviving spouse in determining the surviving spouse's unified credit amount. The proposed regulations also provide guidance to a surviving spouse on the application of the DSUE amount to lifetime transfers and transfers taking effect at death. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 20 | |
Legal Authority: 26 USC 2010(c) 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-141832-11 Drafting attorney: Karlene M. Lesho (202) 622-3090 Reviewing attorney: James F. Hogan (202) 622-3090 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BK90 | |
Agency Contact: Karlene M. Lesho Senior Technician Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4111, Washington, DC 20224 Phone:202 317-6859 Fax:202 317-4644 Email: karlene.lesho@irscounsel.treas.gov |