ESTATE TAX

Annuities, effective dates and other issues under employee ben efit provisions of Tax Reform Act of 1984, correction to TD 8073 (Ann 99) 44, 1089 Charitable lead unitrust (CLUT):

Inter vivos, sample forms (RP 45) 30, 224 Testamentary, sample form (RP 46) 30, 238 Cost-of-living adjustments for inflation for 2009 (RP 66) 45,

1107 Interest rates for 2008, farm real property, special use value (RR

44. 32, 292 Proposed Regulations:

26 CFR 20.6060–1, added; 20.6107–1, added; 20.6109–1, added; 20.6694–1 thru –4, added; 20.6695–1, added; 20.6696–1, added; 20.7701–1, added; tax return preparer penalties under sections 6694 and 6695 (REG–129243–07) 27, 32 Regulations:

26 CFR 1.512(a)–5T, amended; effective dates and other issues arising under the employee benefit provisions of the Tax Reform Act of 1984; correction to TD 8073 (Ann 99) 44, 1089 26 CFR 20.2036–1, amended; 20.2039–1, amended; grantor retained interest trusts, application of sections 2036 and 2039 (TD 9414) 35, 454 26 CFR 26.2600–1, amended; 26.2642–6, amended; 26.2654–1, amended; severance of a trust for generation-skipping transfer (GST) tax purposes (TD 9421) 39, 755 Tax return preparer penalties under sections 6694 and 6695

(REG–129243–07) 27, 32 Transfer tax valuation of interest in a restricted management ac count (RMA) (RR 35) 29, 116 Trusts:

Grantor retained interest trusts, application of sections 2036

and 2039 (TD 9414) 35, 454 Private trust company (Notice 63) 31, 261 Severance of a trust for GST tax purposes (TD 9421) 39, 755