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TREAS/IRS RIN: 1545-BQ58 Publication ID: Spring 2024 
Title: Charitable Remainder Annuity Trust Listed Transaction 
Abstract:

This document contains additions to 26 CFR part 1 (Income Tax Regulations) under section 6011 of the Internal Revenue Code (Code).  The additions identify certain charitable remainder annuity trust (CRAT) transactions and substantially similar transactions as listed transactions for purposes of Treas. Reg. 1.6011-4 and sections 6111 and 6112.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.6011-15   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6011   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/25/2024  89 FR 20569   
NPRM Comment Period End  05/24/2024 
Final Action  10/00/2024 
Additional Information: REG-108761-22 Drafting attorney: Charles D. Wien (202) 317-5057 Reviewing attorney: Caroline E Hay (202) 317-5051 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI
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:
Charles D. Wien
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5026,
Washington, DC 20224
Phone:202 317-5057
Fax:855 591-7865
Email: charles.d.wien@irscounsel.treas.gov