# Relief Provisions Respecting Timely Allocation of GST Exemption and Certain GST Elections
> **IRS** · Final rule. · Published 2024-05-06 · Effective 2024-05-06 · 89 FR 37116
## Document
- **Document number:** 2024-09644
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 37116
- **CFR reference:** 26 CFR 26
- **Publication date:** 2024-05-06
- **Effective date:** 2024-05-06
- **Treasury docket:** TD 9996
## Abstract

This document contains final regulations that provide guidance describing the circumstances and procedures under which an extension of time will be granted to make certain allocations and elections related to the generation-skipping transfer (GST) tax. The statutory provision underlying these rules was enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). The guidance affects individuals (or their estates) who failed to make a timely allocation of GST exemption, a timely election out of the GST automatic allocation rules, or certain other timely GST elections.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/05/06/2024-09644/relief-provisions-respecting-timely-allocation-of-gst-exemption-and-certain-gst-elections)
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