This document contains final regulations that provide transition rules providing that executors and other persons required to file or furnish a statement under section 6035 (a)(1) or (2) regarding the value of property included in a decedent's gross estate for federal estate tax purposes before June 30, 2016, need not have done so until June 30, 2016. (law.cornell.edu)
Appropriate transition rules should be adopted by the legislature for businesses that are outside of boundaries complying with these statutory requirements but which have already been fully certified. (fiscalpolicy.org)
Qualified Charitable Distribution Transition Rule The rule allowing special treatment for certain payments from an IRA to a charity was extended for 2012 and 2013. (fairmark.com)