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TREAS/IRS RIN: 1545-BL41 Publication ID: Fall 2013 
Title: Regulations Under Section 2642 Regarding Allocation of EST Exemption To A Pour Over Trust At The End of An ETIP 
Abstract: Application of deemed allocation of EST exemption to pre and post 2001 transfer. Mechanics of making allocation of EST exemption at end of ETIP or electing out of deemed allocation at end of ETIP. 
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: Undetermined 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7805    26 USC 2642   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2013 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Donna K. Douglas
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4110,
Washington, DC 20224
Phone:202 317-4635
Fax:855 591-7866
Email: donna.k.douglas@irscounsel.treas.gov