federal_register: E8-17503

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
E8-17503 Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes Rule This document contains final regulations providing guidance regarding the generation-skipping transfer (GST) tax consequences of the severance of a trust in a manner that is effective under state law, but that does not meet the requirements of a qualified severance under section 2642(a)(3) of the Internal Revenue Code (Code). These final regulations also provide guidance regarding the GST tax consequences of a qualified severance of a trust with an inclusion ratio between zero and one into more than two resulting trusts. These final regulations also provide special funding rules applicable to the non-pro rata division of certain assets between or among resulting trusts. The regulations will affect trusts that are subject to the GST tax. 2008-07-31 2008 7 https://www.federalregister.gov/documents/2008/07/31/E8-17503/severance-of-a-trust-for-generation-skipping-transfer-gst-tax-purposes https://www.govinfo.gov/content/pkg/FR-2008-07-31/pdf/E8-17503.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations providing guidance regarding the generation-skipping transfer (GST) tax consequences of the severance of a trust in a manner that is effective under state law, but that does not meet the requirements of a... 1545-BE70

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