[Federal Register Volume 72, Number 161 (Tuesday, August 21, 2007)]
[Proposed Rules]
[Page 46586]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-16377]



[[Page 46586]]

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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.

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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 [email protected].

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