View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-AW25 Publication ID: Spring 1999 
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: Previously 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   
Action Date FR Cite
NPRM  12/00/1999    
Additional Information: REG-108287-98 Drafting attorney: James Hogan (202) 622-3090. Reviewing attorney: George L. Masnik (202) 622-3090. Treasury attorney: Beth Kaufman (202) 622-1766. CC:DOM:P&SI RFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
James F. Hogan
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3090