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TREAS/IRS RIN: 1545-AW25 Publication ID: Spring 2000 
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: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 2702   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/22/1999  64 FR 33235   
Next Action Undetermined      
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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
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