Sec. 20.2207A-2 Effective date.

The provisions of section 20.2207A-1 are effective with respect to estates of decedents dying after March 1, 1994. With respect to estates of decedent dying on or before such date, the executor of the decedent's estate may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of section 20.2207A-1 (as well as project LR-211-76, 1984-1 C.B., page 598, see section 601.601(d)(2)(ii)(b) of this chapter), are considered a reasonable interpretation of the statutory provisions.

[T.D. 8522, 59 FR 9642-9664, Mar. 1, 1994.]