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TREAS/IRS RIN: 1545-BL41 Publication ID: Fall 2014 
Title: Regulations Under Section 2642 Regarding Allocation of GST Exemption to a Pour Over Trust at the End of an ETIP 
Abstract:

Application of deemed allocation of GST exemption to pre- and post-2001 transfer. Mechanics of making allocation of GST 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: Completed Actions 
Major: No  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 2642   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Withdrawn  05/19/2014 
Additional Information: REG-149392-12 Drafting attorney: Donna K. Douglas (202) 317-4635 Reviewing attorney: Cornelia Schnyder (202) 317-3100 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:
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