Pub. L. 105-34, tit. XIII, sec. 1314

AUTHORITY TO WAIVE REQUIREMENT OF UNITED STATES TRUSTEE FOR QUALIFIED DOMESTIC TRUSTS.

EnactedYear: 1997Length: 60 wordsOfficial source
SEC. 1314. AUTHORITY TO WAIVE REQUIREMENT OF UNITED STATES TRUSTEE FOR QUALIFIED DOMESTIC TRUSTS. (a) In General.—Subparagraph (A) of section 2056A(a)(1) is amended by inserting “except as provided in regulations prescribed by the Secretary,” before “requires”. (b) Effective Date.—The amendment made by this section shall apply to estates of decedents dying after the date of the enactment of this Act.
Pub. L. 105-34, tit. XIII, sec. 1314: AUTHORITY TO WAIVE REQUIREMENT OF UNITED STATES TRUSTEE FOR QUALIFIED DOMESTIC TRUSTS. | Justis AI