Proposed Rule2024-13456
Charitable Remainder Annuity Trust Listed Transaction; Hearing Cancellation
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
June 20, 2024
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document cancels a public hearing on proposed regulations that would identify certain charitable remainder annuity trust (CRAT) transactions and substantially similar transactions as listed transactions, a type of reportable transaction.
Full Text
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<title>Federal Register, Volume 89 Issue 119 (Thursday, June 20, 2024)</title>
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[Federal Register Volume 89, Number 119 (Thursday, June 20, 2024)]
[Proposed Rules]
[Page 51863]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-13456]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-108761-22]
RIN 1545-BQ58
Charitable Remainder Annuity Trust Listed Transaction; Hearing
Cancellation
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Cancellation of a notice of public hearing on a proposed
rulemaking and notice of public hearing.
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SUMMARY: This document cancels a public hearing on proposed regulations
that would identify certain charitable remainder annuity trust (CRAT)
transactions and substantially similar transactions as listed
transactions, a type of reportable transaction.
DATES: The public hearing scheduled for July 11, 2024, at 10 a.m. ET is
cancelled.
FOR FURTHER INFORMATION CONTACT: Vivian Hayes of the Publications and
Regulations Section, Associate Chief Counsel (Procedure and
Administration) at (202) 317-6901 (not a toll-free number).
SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and a notice
of public hearing that appeared in the Federal Register on March 25,
2024 (89 FR 20569) announced that a public hearing being held in person
and by teleconference was scheduled for July 11, 2024, at 10 a.m. ET.
The subject of the public hearing is under 26 CFR part 1.
The public comment period for these regulations expired on May 24,
2024. The notice of proposed rulemaking and notice of public hearing
instructed those interested in testifying at the public hearing to
submit a request to testify and an outline of the topics to be
addressed. We did not receive a request to testify at the Public
Hearing. Therefore, the public hearing scheduled for July 11, 2024, at
10 a.m. ET is cancelled.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief
Counsel, (Procedure & Administration).
[FR Doc. 2024-13456 Filed 6-18-24; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on June 20, 2024.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.