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TREAS/IRS RIN: 1545-BL09 Publication ID: Fall 2016 
Title: Estate Planning Entities as S Corporation Shareholders 

This regulation will discuss whether foreign estates, life estates, and usufructs are eligible S corporation shareholders.

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: Undetermined  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1361   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/00/2017 
Additional Information: REG-131861-12 Drafting attorney: Meghan Howard (202) 317-5279 Reviewing attorney: Bradford Poston (202) 317-6852 Treasury attorney: CC:PSI
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Agency Contact:
Meghan M. Howard
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5024,
Washington, DC 20224
Phone:202 317-5279