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TREAS/IRS

RIN: 1545-BL09

Publication ID: Fall 2014

Title: Estate Planning Entities as S Corporation Shareholders
Abstract: This regulation will discuss whether foreign estates, life estates, and usufructs are eligible S corporation shareholders.
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: No
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7805    26 USC 1361

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  06/00/2015

Additional Information: REG-131861-12 Drafting attorney: Rachel S. Smith (202) 317-6852 Reviewing attorney: Bradford Poston (202) 317-6852 CC:PSI
Regulatory Flexibility Analysis Required: Undetermined	Government Levels Affected: None
Small Entities Affected: Businesses	Federalism: No
Included in the Regulatory Plan: No
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No
Agency Contact: Rachel Sarah Smith General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6855 Email: rachel.s.smith@irscounsel.treas.gov