Common Contracts

Internal Revenue Service

January 23rd, 2003

• Filed
  January 23rd, 2003

This is in response to your letter dated June 24, 2002, requesting, on behalf of Trustor, an extension of time under section 301.9100-3 of the Procedure and Administration Regulations and section 2642(g) of the Internal Revenue Code to make an allocation of Trustor’s generation-skipping transfer (GST) tax exemption to an inter vivos transfer to an irrevocable trust.