Proposed Rule

Charitable Remainder Annuity Trust Listed Transaction; Hearing Cancellation

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.

Key Dates

Citation: 89 FR 51863

The public hearing scheduled for July 11, 2024, at 10 a.m. ET is cancelled.

Public Participation

0 comments

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📋 Rulemaking Status

This is a proposed rule. A final rule may be issued after the comment period and agency review.

🔍 Search for Final Rule on FederalRegister.gov (RIN: 1545-BQ58)

Document Details

Document Number	2024-13456
FR Citation	89 FR 51863
Type	Proposed Rule
Published	Jun 20, 2024
Effective Date	-
RIN	1545-BQ58
Docket ID	REG-108761-22
Pages	51863–51863 (1 pages)
Text Fetched	Yes

Agencies & CFR References

Agency Hierarchy:

Treasury Department→Internal Revenue Service

CFR References:

26 CFR 1

Linked CFR Parts

Part	Name	Agency
No linked CFR parts

Paired Documents

Type	Proposed	Final	Method	Conf
No paired documents

External Links

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▼ Full Document Text (289 words · ~2 min read)

Text Preserved

DEPARTMENT OF THE TREASURY 
 <SUBAGY>Internal Revenue Service</SUBAGY>
 <CFR>26 CFR Part 1</CFR>
 <DEPDOC>[REG-108761-22]</DEPDOC>
 <RIN>RIN 1545-BQ58</RIN>
 <SUBJECT>Charitable Remainder Annuity Trust Listed Transaction; Hearing Cancellation</SUBJECT>
 
 <HD SOURCE="HED">AGENCY:</HD>
 Internal Revenue Service (IRS), Treasury. 
 
 
 <HD SOURCE="HED">ACTION:</HD>
 Cancellation of a notice of public hearing on a proposed rulemaking and notice of public hearing. 
 
 <SUM>
 <HD SOURCE="HED">SUMMARY:</HD>
 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. 
 </SUM>
 <EFFDATE>
 <HD SOURCE="HED">DATES:</HD>
 The public hearing scheduled for July 11, 2024, at 10 a.m. ET is cancelled. 
 </EFFDATE>
 <FURINF>
 <HD SOURCE="HED">FOR FURTHER INFORMATION CONTACT:</HD>
 Vivian Hayes of the Publications and Regulations Section, Associate Chief Counsel (Procedure and Administration) at (202) 317-6901 (not a toll-free number). 
 </FURINF>
 
 <SUPLINF>
 <HD SOURCE="HED">SUPPLEMENTARY INFORMATION:</HD>
 
 A notice of proposed rulemaking and a notice of public hearing that appeared in the 
 <E T="04">Federal Register</E>
 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. 
 <SIG>
 <NAME>Oluwafunmilayo A. Taylor,</NAME>
 Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure & Administration). 
 </SIG>
 </SUPLINF>
 <FRDOC>[FR Doc. 2024-13456 Filed 6-18-24; 8:45 am]</FRDOC>
						

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