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TREAS/IRS

RIN: 1545-BL09

Publication ID: Fall 2018

Title: Estate Planning Entities as S Corporation Shareholders
Abstract: 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: Long-Term Actions
Major: No	Unfunded Mandates: No
EO 13771 Designation: Other
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

Timetable:

Action	Date	FR Cite
NPRM	11/00/2019

Additional Information: REG-131861-12 Drafter attorney: Meghan Howard (202) 317-5279 Reviewer attorney: Bradford Poston (202) 317-6852 Treasury attorney: N/A CC:PSI
Regulatory Flexibility Analysis Required: No	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 Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5024, Washington, DC 20224 Phone:202 317-5279 Email: meghan.m.howard@irscounsel.treas.gov