[EstGift] [filtered] New proposed regulations under section 2053

[Beth Kaufman]

The IRS issued proposed regulations under section 2053 on Saturday.  Full text of the preamble and proposed regulations is here:  https://www.govinfo.gov/content/pkg/FR-2022-06-28/pdf/2022-13706.pdf <https://www.govinfo.gov/content/pkg/FR-2022-06-28/pdf/2022-13706.pdf%20>
Cathy Hughes gave us an overview of the proposed regulations at the committee meeting in Banff.  Among other things, the proposed regulations effectively get rid of Graegin loans.
I think ACTEC will want to comment on the proposed regulations.  Several people have already volunteered to work on comments, but it would be helpful to have a few additional volunteers.  If you are interested, please drop me an email.
If you know of Fellows who are not on Estate & Gift who might be interested in helping out, feel free to forward them this email.
Best regards,
Beth


Beth Shapiro Kaufman<https://www.caplindrysdale.com/professionals-bkaufman>
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