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TREAS/IRS | RIN: 1545-AW25 | Publication ID: Spring 2001 |
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: Completed Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 2702 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-108287-98 Drafting attorney: James F. Hogan (202) 622-3090 Reviewing attorney: George L. Masnik (202) 622-3090 Treasury attorney: Beth Kaufman (202) 622-1766 CC: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 |