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TREAS/IRS RIN: 1545-BQ22 Publication ID: Fall 2021 
Title: ●Limitation on the Special Rule of Section 20.2010-1(c) Regarding a Difference in the Basic Exclusion Amount 

Regulations addressing the difference between the basic exclusion amount applicable at the date of death and the basic exclusion amount applicable with respect to gifts made by the decedent where the gifts are treated as testamentary transfers for purposes of the estate tax.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 20   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 2001(g)(2)    26 U.S.C. 2010(c)(6)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2021 
Additional Information: REG-118913-21 (NPRM) Drafter attorney: John D. MacEachen (202) 317-6859 Reviewer attorney: Melissa C. Liquerman (202) 317-6859 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI:B04
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
John D. MacEachen
Senior Trial Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4107,
Washington, DC 20224
Phone:202 317-6859
Fax:855 591-7866