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TREAS/IRS

RIN: 1545-BH66

Publication ID: Spring 2011

Title: Charitable Lead Trust Ordering Rules
Abstract: Amendment confirms the economic effect principle applicable to section 1.642(c)-3(b) to charitable lead trust ordering rules.
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: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1.642(c)-3(b)
Legal Authority: 26 USC 7805

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  06/18/2008  73 FR 34670    NPRM Comment Period End  09/16/2008     Outlines of Topics Due  09/18/2008     Public Hearing  10/08/2008     Final Action  06/00/2011

Additional Information: REG-101258-08 Drafting attorney: Vishal R. Amin (202) 622-3060 Reviewing attorney: Melissa Liquerman (202) 622-3060 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Agency Contact: Vishal R. Amin General Attorney Department of the Treasury Internal Revenue Service Room 5009, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3060 Fax:202 622-3484 Email: vishal.amin@irscounsel.treas.gov