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TREAS/IRS | RIN: 1545-BL41 | Publication ID: Fall 2013 |
Title: Regulations Under Section 2642 Regarding Allocation of EST Exemption To A Pour Over Trust At The End of An ETIP | |
Abstract: Application of deemed allocation of EST exemption to pre and post 2001 transfer. Mechanics of making allocation of EST exemption at end of ETIP or electing out of deemed allocation at end of ETIP. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 7805 26 USC 2642 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-149392-12 Drafting attorney: Donna K. Douglas (202) 622-3697 Reviewing attorney: Cornelia Schnyder (202) 622-3012 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Donna K. Douglas Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4110, Washington, DC 20224 Phone:202 317-6859 Fax:855 591-7866 Email: donna.k.douglas@irscounsel.treas.gov |