Revenue Procedure 2005-XX, Waiver of Spousal Election

ICR 200503-1545-020

OMB: 1545-1936

Federal Form Document

Forms and Documents
Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC ID
Document
Title
Status
19648
Migrated
ICR Details
1545-1936 200503-1545-020
Historical Active
TREAS/IRS
Revenue Procedure 2005-XX, Waiver of Spousal Election
New collection (Request for a new OMB Control Number)   No
Emergency 03/23/2005
Approved without change 03/24/2005
Retrieve Notice of Action (NOA) 03/23/2005
  Inventory as of this Action Requested Previously Approved
09/30/2005 09/30/2005
100,000 0 0
150,000 0 0
0 0 0

This revenue procedure provides guidance on the procedures for waiving a spousal election right with respect to charitable remainder annuity trusts under section 664(d)(1) and charitable remainder unitrusts under section 664(d)(2) that are established after the date that is 90 days after the date the Rev. Proc. is published in the IRB.

None
None


No

1
IC Title Form No. Form Name
Revenue Procedure 2005-XX, Waiver of Spousal Election

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 100,000 0 0 100,000 0 0
Annual Time Burden (Hours) 150,000 0 0 150,000 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
03/23/2005


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