SECTION 9. ESTATE — Internal Revenue Bulletin 2001-47

	Statute or Regulation	Act Postponed
15.	Sec. 2057(i)(3)(H)	The executor of a decedent’s estate has 90 days after notification of incomplete informa- tion/signatures to provide the information/signatures to the IRS regarding an election on Form 706 with respect to specially valued property.
16.	Sec. 2516	The IRS will treat certain transfers as made for full and adequate consideration in money or money’s worth where husband and wife enter into a written agreement relative to their marital and property rights and divorce actually occurs within the 3-year period beginning on the date 1 year before such agreement is entered into.
17.	Sec. 2518(b)	A taxpayer may make a qualified disclaimer no later than 9 months after the date on which the transfer creating the interest is made, or the date the person attains age 21.
18.	Sec. 26.2654- 1(b)	The IRS recognizes the division of a trust for generation-skipping transfer tax purposes if the severance occurs (or a reformation proceeding, if required, is commenced) prior to the date prescribed for filing the estate tax return, Form 706.