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TREAS/IRS RIN: 1545-BR29 Publication ID: Spring 2025 
Title: Redetermination of Inclusion Ratio 
Abstract:

These proposed regulations will clarify how the rules under section 26.2642-4 apply when the beneficiary of an interest in a trust transfers the interest to another trust.

 
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: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 2600    26 CFR 2642   
Legal Authority: 26 U.S.C. 2632    26 U.S.C. 2663    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-114357-24 Drafter Attorney: John M. Pelet, III (202) 317-6859 Reviewer Attorney: Daniel J. Gespass (202) 317-6859 Treasury Attorneys: Catherine Hughes (202) 622-9407 CC:PT&E
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:
John M. Pelet, III
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4113,
Washington, DC 20224
Phone:202 317-6859
Fax:855 591-7866
Email: john.m.peletiii@irscounsel.treas.gov