# Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes
> **IRS** · Final regulations. · Published 2008-07-31 · Effective 2008-07-31 · 73 FR 44649
## Document
- **Document number:** E8-17503
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 44649
- **CFR reference:** 26 CFR 26
- **Publication date:** 2008-07-31
- **Effective date:** 2008-07-31
- **Treasury docket:** TD 9421
## Abstract

This document contains final regulations providing guidance regarding the generation-skipping transfer (GST) tax consequences of the severance of a trust in a manner that is effective under state law, but that does not meet the requirements of a qualified severance under section 2642(a)(3) of the Internal Revenue Code (Code). These final regulations also provide guidance regarding the GST tax consequences of a qualified severance of a trust with an inclusion ratio between zero and one into more than two resulting trusts. These final regulations also provide special funding rules applicable to the non-pro rata division of certain assets between or among resulting trusts. The regulations will affect trusts that are subject to the GST tax.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/07/31/E8-17503/severance-of-a-trust-for-generation-skipping-transfer-gst-tax-purposes)
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