# Election Out of GST Deemed Allocations
> **IRS** · Final regulation. · Published 2005-06-29 · Effective 2005-06-29 · 70 FR 37258
## Document
- **Document number:** 05-12759
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 37258
- **CFR reference:** 26 CFR 26
- **Publication date:** 2005-06-29
- **Effective date:** 2005-06-29
- **Treasury docket:** TD 9208
## Abstract

This document contains final regulations providing guidance for making the election under section 2632(c)(5)(A)(i) of the Internal Revenue Code to not have the deemed allocation of unused generation- skipping transfer (GST) tax exemption under section 2632(c)(1) apply with regard to certain transfers to a GST trust, as defined in section 2632(c)(3)(B). The final regulations also provide guidance for making the election under section 2632(c)(5)(A)(ii) to treat a trust as a GST trust. The regulations primarily affect individuals.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/06/29/05-12759/election-out-of-gst-deemed-allocations)
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