# Definition of a Qualified Interest in a Grantor Retained Annuity Trust and a Grantor Retained Unitrust; Correction
> **IRS** · Correction to final regulations. · Published 2000-11-28 · Effective 2000-09-05 · 65 FR 70791
## Document
- **Document number:** 00-30265
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 70791
- **CFR reference:** 26 CFR 25
- **Publication date:** 2000-11-28
- **Effective date:** 2000-09-05
- **Treasury docket:** TD 8899
## Abstract

This document contains corrections to final regulations that were published in the Federal Register on Tuesday, September 5, 2000 (65 FR 53587), relating to the definition of a qualified interest under section 2702 of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/11/28/00-30265/definition-of-a-qualified-interest-in-a-grantor-retained-annuity-trust-and-a-grantor-retained)
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