Revenue ProcedureDescription
Rev. Proc. 2016-49In estates in which the executor made a portability election, QTIP elections will not be treated as void. Rev. Proc. 2001-38 is modified and superseded.
Rev. Proc. 2016-42The IRS provides a sample provision for the governing instrument of a CRAT as a "qualified contingency" under §664(f), effective Aug-08-2016. Any CRAT containing this sample provision will not be subject to the probability of exhaustion test set forth in Rev. Rul. 70-452 and applied in Rev. Rul. 77-374. This applies to trusts created on or after Aug-08-2016.
Rev. Proc. 2015-532016 Estate Tax Inflation Adjustments
Rev. Proc. 2014-612015 Estate Tax Inflation Adjustments
Rev. Proc. 2013-35IRS Inflation Adjustments for 2014 - Estate and Gift Tax
Rev. Proc. 2012-41Provides 2013 Inflation Adjustments
Rev. Proc. 2011-52Revenue Procedure 2011-52 lists the 2012 Adjusted Items
Rev. Proc. 95-17 and Rev. Proc. 83-7Rules for calculating simple and compound interest factors
Rev. Proc. 81-27