1545-BQ22 202310 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Limitation on the Special Rule of Section 20.2010-1(c) Regarding a Difference in the Basic Exclusion Amount

Regulations addressing the difference between the basic exclusion amount applicable at the date of death and the basic exclusion amount applicable with respect to gifts made by the decedent where the gifts are treated as testamentary transfers for purposes of the estate tax.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 20 26 U.S.C. 7805 26 U.S.C. 2001(g)(2) 26 U.S.C. 2010(c)(6) No NPRM 04/27/2022 87 FR 24918 NPRM Comment Period End 07/26/2022 Final Action 12/00/2023 REG-118913-21 (NPRM) Drafter attorney: John D. MacEachen (202) 317-6859 Reviewer attorney: Melissa C. Liquerman (202) 317-6859 Treasury attorney: Tabetha Peavy (202) 695-6453 CC:PSI:B04 No No None No No https://www.regulations.gov/document/IRS-2022-0008-0001/comment No No John MacEachen D. Senior Counsel 1545 Internal Revenue Service IRS 202 317-6859 855 591-7866 john.d.maceachen@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4107, Washington DC 20224-0002