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TREAS/IRS RIN: 1545-BH94 Publication ID: Spring 2011 
Title: Section 2036--Graduated Retained Interests 
Abstract: These final regulations provide the method required to determine the value of the portion of trust corpus includible in a deceased grantor's gross estate under section 2036 if the grantor retained at death: (1) an interest in a trust that increases during the trust's term; or (2) the right to receive an annuity or other payment after the death of the current recipient of that annuity or payment. These regulations also clarify that section 2033 does not include in the gross estate the value of payments from a trust that are to be made to the decedent's estate after the decedent's death, when a portion of or the trust's entire corpus in includible in the decedent's gross estate under section 2036. 
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 20.2036-1(c)(1)(i)    26 CFR 20.2036-1(c)(1)(ii)    26 CFR 20.2036-1(c)(2)(i)    26 CFR 20.2036-1(c)(2)(ii)    26 CFR 20.2036-1(c)(2)(iii)    26 CFR 20.2036-1(c)(2)(iv)   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/30/2009  74 FR 19913   
NPRM Comment Period End  07/29/2009    
Final Action  12/00/2011    
Additional Information: REG-119532-08 Drafting attorney: Theresa M. Melchiorre (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 
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