1545-BL41 201310 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Regulations Under Section 2642 Regarding Allocation of EST Exemption To A Pour Over Trust At The End of An ETIP Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage Undetermined Undetermined Not Yet Determined 26 USC 7805 26 USC 2642 No NPRM 12/00/2013 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 No No Undetermined No No No No Donna Douglas K. 1545 Internal Revenue Service IRS 202 317-4635 855 591-7866 donna.k.douglas@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4110, Washington DC 20224