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    <title>The Federal Register</title>
    <link>http://thefederalregister.com/b.p/agency/Internal_Revenue_Service/2008-07-10/</link>
    <description>Daily Publications of Meetings and Rules Changes for the Federal Government</description>
    <pubDate>Mon, Dec 1 2008 11:00:00 GMT</pubDate>
    <lastBuildDate>Mon, Dec 1 2008 11:00:00 GMT</lastBuildDate>
    <webMaster>info@thefederalregister.com</webMaster>
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  <title><![CDATA[  Escrow Accounts, Trusts, and Other Funds Used During Deferred  Exchanges of Like-Kind Property]]></title>
  <link>http://thefederalregister.com/d.p/2008-07-10-E8-15739</link>
  <description><![CDATA[ This document contains final regulations under section 468B of 
the Internal Revenue Code (Code). The regulations provide rules 
regarding the taxation of income earned on escrow accounts, trusts, and 
other funds used during deferred likekind exchanges of property, and 
final regulations under section 7872 regarding belowmarket loans to 
facilitators of these exchanges. The regulations affect taxpayers that 
engage in deferred likekind exchanges and escrow holders, trustees, 
qualified intermediaries, and others that hold funds during deferred 
likekind exchanges.
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  <guid>http://thefederalregister.com/d.p/2008-07-10-E8-15739</guid>
  <pubDate>Thu, Jul 10 2008 11:00:00 GMT</pubDate>
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  <title><![CDATA[  Reasonable Good Faith Interpretation of Required Minimum  Distribution Rules by Governmental Plans]]></title>
  <link>http://thefederalregister.com/d.p/2008-07-10-E8-15740</link>
  <description><![CDATA[ This document contains proposed regulations under sections 
401(a)(9) and 403(b) of the Internal Revenue Code (Code) to permit a 
governmental plan to comply with the required minimum distribution 
rules by using a reasonable and good faith interpretation of the 
statute. These proposed regulations will affect administrators of, 
employers maintaining, participants in, and beneficiaries of 
governmental plans.
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  <guid>http://thefederalregister.com/d.p/2008-07-10-E8-15740</guid>
  <pubDate>Thu, Jul 10 2008 11:00:00 GMT</pubDate>
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