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TREAS/IRS

RIN: 1545-AW25

Publication ID: Fall 1998

Title: ●GRAT and Notes
Abstract: The regulation will provide guidance under section 2702(b) regarding the use of notes to satisfy the annuity or unitrust payment obligation of a grantor retained annuity trust.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: First time published in the Unified Agenda	Agenda Stage of Rulemaking: Proposed Rule Stage
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1
Legal Authority: 26 USC 7805    26 USC 2702

Timetable: Action Date FR Cite NPRM  12/00/1998

Additional Information: REG-108287-98 ^PDrafting attorney: James Hogan (202) 622-3090. ^PReviewing attorney: George L. Masnik (202) 622-3090. ^PTreasury attorney: Beth Kaufman (202) 622-1766. ^PCC:DOM:P&SI ^PRFA: N
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Included in the Regulatory Plan: No
Agency Contact: James F. Hogan Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3090