Estate tax regulatory projects

At a meeting of the D.C. Bar Taxation Section's Estate Planning Committee earlier this week, an attorney Treasury's Office of Legislative Counsel previewed near-term guidance priorities, reports Tax Notes Today ($). Watch for new Regs. on
• section 2053, post-death events;
• value of retained annuities under section 2036 and 2039;
• section 2642, qualified severance of a trust;
• charitable lead trust forms;
• transfer tax aspects of 529 plans.
Plenty of newsletter fodder when these projects come to fruition.