Grantor Retained Interest Trusts-Application of Sections 2036 and 2039; Hearing, 46586 [E7-16377]
Download as PDF
<![CDATA[
46586
Federal Register / Vol. 72, No. 161 / Tuesday, August 21, 2007 / Proposed Rules
made available, free of charge, at the
hearing.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E7–16377 Filed 8–20–07; 8:45 am]
26 CFR Part 20
[REG–119097–05]
BILLING CODE 4830–01–P
RIN 1545–BE52
Grantor Retained Interest Trusts—
Application of Sections 2036 and 2039;
Hearing
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Change of location for public
hearing.
ACTION:
This document provides a
change of location for a public hearing
on proposed regulations providing
guidance on the portion of a trust
properly includible in a grantor’s gross
estate under Internal Revenue Code
sections 2036 and 2039 if the grantor
has retained the use of property in a
trust or the right to annuity, unitrust, or
other income payment from such trust
for life, for any period not ascertainable
without reference to the grantor’s death,
or for a period that does not in fact end
before the grantor’s death.
The public hearing is being held
on Wednesday, September 26, 2007, at
10 a.m.
DATES:
The public hearing was
originally being held in the IRS
Auditorium, Internal Revenue Building,
1111 Constitution Avenue, NW.,
Washington, DC. The hearing location
has changed. The public hearing will be
held in room 2116, Internal Revenue
Building, 1111 Constitution Avenue,
NW., Washington, DC.
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
LaNita Van Dyke, (202) 622–3215 or
Richard Hurst at
Richard.A.Hurst@irscounsel.treas.gov.
The
subject of the public hearing is a notice
of proposed rulemaking (REG–119097–
05) that was published in the Federal
Register on Thursday, June 7, 2007 (72
FR 31487).
The rules of 26 CFR 601.601(a)(3)
apply to the hearing. Persons who
submit written comments and outlines
by September 5, 2007, may present oral
comments at the hearing.
A period of 10 minutes is allotted to
each person for presenting oral
comments. The IRS will prepare an
agenda containing the schedule of
speakers. Copies of the agenda will be
rmajette on PROD1PC64 with PROPOSALS
VerDate Aug<31>2005
16:13 Aug 20, 2007
Jkt 211001
Coast Guard
33 CFR Part 117
[CGD01–07–091]
SUMMARY:
SUPPLEMENTARY INFORMATION:
DEPARTMENT OF HOMELAND
SECURITY
RIN 1625–AA09
Drawbridge Operation Regulations;
Quinnipiac River, New Haven, CT
Coast Guard, DHS.
ACTION: Notice of proposed rulemaking.
AGENCY:
SUMMARY: The Coast Guard proposes to
temporarily change the drawbridge
operating regulations governing the
operation of the Ferry Street Bridge,
across the Quinnipiac River, mile 0.7, at
New Haven, Connecticut. This notice of
proposed rulemaking allows the bridge
owner to keep one of the two moveable
bascule spans in the closed position at
all times from September 28, 2007
through April 30, 2008. This temporary
rule is necessary to facilitate scheduled
bridge maintenance.
DATES: Comments and related material
must reach the Coast Guard on or before
September 20, 2007.
ADDRESSES: You may mail comments
and related material to Commander
(dpb), First Coast Guard District Bridge
Branch, One South Street, Battery Park
Building, New York, New York, 10004,
or deliver them to the same address
between 7 a.m. and 3 p.m., Monday
through Friday, except Federal holidays.
The telephone number is (212) 668–
7165. The First Coast Guard District,
Bridge Branch, maintains the public
docket for this rulemaking. Comments
and material received from the public,
as well as documents indicated in this
preamble as being available in the
docket, will become part of this docket
and will be available for inspection or
copying at the First Coast Guard
District, Bridge Branch, between 7 a.m.
and 3 p.m., Monday through Friday,
except Federal holidays.
FOR FURTHER INFORMATION CONTACT: Ms.
Judy Leung-Yee, Project Officer, First
Coast Guard District, (212) 668–7195.
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00018
Fmt 4702
Sfmt 4702
Request for Comments
We encourage you to participate in
this rulemaking by submitting
comments and related material. If you
do so, please include your name and
address, identify the docket number for
this rulemaking (CGD01–07–091),
indicate the specific section of this
document to which each comment
applies, and give the reason for each
comment. Please submit all comments
and related material in an unbound
format, no larger than 81⁄2 by 11 inches,
suitable for copying. If you would like
to know if they reached us, please
enclose a stamped, self-addressed
postcard or envelope. We will consider
all comments and material received
during the comment period. We may
change this proposed rule in view of
them.
Public Meeting
We do not now plan to hold a public
meeting; however, you may submit a
request for a meeting by writing to the
First Coast Guard District, Bridge
Branch, at the address under ADDRESSES
explaining why one would be
beneficial. If we determine that one
would aid this rulemaking, we will hold
one at a time and place announced by
a later notice in the Federal Register.
Background and Purpose
The Ferry Street Bridge, across the
Quinnipiac River, mile 0.7, at New
Haven, Connecticut, has a vertical
clearance in the closed position of 25
feet at mean high water and 31 feet at
mean low water. The existing
regulations are listed at 33 CFR 117.213.
In early 2007, the Connecticut
Department of Transportation requested
a temporary deviation to facilitate
scheduled structural repairs and bridge
painting at the Ferry Street Bridge at
New Haven, Connecticut. In order to
perform the structural repairs, one
bascule bridge span had to remain in the
closed position while the other span
could remain in the full open position
at all times for the passage of vessel
traffic.
As a result of the above request, the
Coast Guard published a temporary
deviation from the drawbridge operation
regulations in the Federal Register (72
FR 18884), on April 16, 2007, in effect
from April 16, 2007 through September
27, 2007.
On June 22, 2007, the Coast Guard
was notified that the scheduled repairs
authorized under the temporary
deviation listed above would not be
completed by the end of the effective
period, scheduled to end on September
27, 2007.
E:\FR\FM\21AUP1.SGM
21AUP1
]]>Agencies
[Federal Register Volume 72, Number 161 (Tuesday, August 21, 2007)]
[Proposed Rules]
[Page 46586]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-16377]
[[Page 46586]]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 20
[REG-119097-05]
RIN 1545-BE52
Grantor Retained Interest Trusts--Application of Sections 2036
and 2039; Hearing
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Change of location for public hearing.
-----------------------------------------------------------------------
SUMMARY: This document provides a change of location for a public
hearing on proposed regulations providing guidance on the portion of a
trust properly includible in a grantor's gross estate under Internal
Revenue Code sections 2036 and 2039 if the grantor has retained the use
of property in a trust or the right to annuity, unitrust, or other
income payment from such trust for life, for any period not
ascertainable without reference to the grantor's death, or for a period
that does not in fact end before the grantor's death.
DATES: The public hearing is being held on Wednesday, September 26,
2007, at 10 a.m.
ADDRESSES: The public hearing was originally being held in the IRS
Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW.,
Washington, DC. The hearing location has changed. The public hearing
will be held in room 2116, Internal Revenue Building, 1111 Constitution
Avenue, NW., Washington, DC.
FOR FURTHER INFORMATION CONTACT: LaNita Van Dyke, (202) 622-3215 or
Richard Hurst at Richard.A.Hurst@irscounsel.treas.gov.
SUPPLEMENTARY INFORMATION: The subject of the public hearing is a
notice of proposed rulemaking (REG-119097-05) that was published in the
Federal Register on Thursday, June 7, 2007 (72 FR 31487).
The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who
submit written comments and outlines by September 5, 2007, may present
oral comments at the hearing.
A period of 10 minutes is allotted to each person for presenting
oral comments. The IRS will prepare an agenda containing the schedule
of speakers. Copies of the agenda will be made available, free of
charge, at the hearing.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-16377 Filed 8-20-07; 8:45 am]
BILLING CODE 4830-01-P
