SECTION 6. EFFECT OF THIS

NOTICE ON NOTICE 96–65

A trust that otherwise qualifies for the relief under this notice has the option of proceeding under the provisions of Notice 96–65 or this Notice 98–25, or both. If the trustee has begun conforming a trust’s provisions under Notice 96–65 to meet the definition set forth in new § 7701(a)(30)(E), the trustee may discontinue conforming the trust’s provisions to meet the new domestic trust criteria if the trustee proceeds under this Notice 98–25 instead of Notice 96–65.