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TREAS/IRS RIN: 1545-BN08 Publication ID: Fall 2018 
Title: Nonqualified Severance Succession of Interests 
Abstract:

The proposed regulation provides guidance with regard to nonqualified severances that do not maintain the same succession of interest as provided in the initial 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 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 26.2642-6   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2018 
Additional Information: REG-133716-15 Drafter attorney: Mayer Samuels (202) 317-6859 Reviewer attorney: Lorraine Gardner (202) 317-6859 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Mayer R. Samuels
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4105,
Washington, DC 20224
Phone:202 317-6859
Fax:855 591-7866
Email: mayer.r.samuels@irscounsel.treas.gov