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TREAS/IRS RIN: 1545-BJ10 Publication ID: Spring 2014 
Title: Rules Determining Available Generation-Skipping Transfer (GST) Exemption When Relief Is Granted To Make a Timely Allocation 
Abstract: The proposed regulations clarify rules for determining the amount of generation-skipping transfer exemption available for allocation and rules governing the allocation of available GST exemption in the event relief is granted under section 2642(g)(1) to make a timely allocation or election. 
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: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 26.2642-7(a); 26 CFR 26.2642-7(b)(2); 26 CFR 26.2642-7(b)(3); 26 CFR 26.2642-7(c); 26 CFR 26.2642-7(d)(3); 26 CFR 26.2642-7(d)(3)(i); 26 CFR 26.2642-7(6)(3)(v); 26 CFR 26.2642-7(e)(1)(ii); 26 CFR 26.2642-7(e)(5); 26 CFR 26.2642-7(f); 26 CFR 26.2642-7(i)(2); ... (To search for a specific CFR, visit the Code of Federal Regulations.
Legal Authority: 26 USC 2642(g); 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014   
Additional Information: REG-152070-09 Drafting attorney: Theresa M. Melchiorre (202) 317-6859 Reviewing attorney: James F. Hogan (202) 317-6859 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-BH63 
Agency Contact:
Theresa M. Melchiorre
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4115,
Washington, DC 20224
Phone:202 317-6859
Fax:202 317-4644
Email: theresa.m.melchiorre@irscounsel.treas.gov

 
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