# Graduated Retained Interests
> **IRS** · Final regulations. · Published 2011-11-08 · Effective 2011-11-08 · 76 FR 69126
## Document
- **Document number:** 2011-28824
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 69126
- **CFR reference:** 26 CFR 20
- **Publication date:** 2011-11-08
- **Effective date:** 2011-11-08
- **Treasury docket:** TD 9555
## Abstract

This document contains final regulations that provide guidance on the portion of property (held in trust or otherwise) includible in the grantor's gross estate if the grantor has retained the use of the property, the right to an annuity, unitrust, graduated retained interest, or other payment from the property for life, for any period not ascertainable without reference to the grantor's death, or for a period that does not in fact end before the grantor's death. The final regulations will affect estates that file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/11/08/2011-28824/graduated-retained-interests)
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