Internal Revenue Bulletin:  2005-11 

March 14, 2005 


Table of Contents

T.D. 9181 T.D. 9181

Final regulations under section 2702 of the Code provide guidance in two specific situations relating to qualified interests. The first situation is where the grantor retains an interest payable to the grantor for a term of years, or to the grantor’s estate if the grantor dies prior to the expiration of the term. The second situation is where the grantor has a power to revoke a qualified interest of the grantor’s spouse.

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