Par. 2. In § 26.2600-1, the table is amended by: 1. Removing the entries for § 26.2612-1, paragraphs (a)(1) and (a)(2). 2. Adding entries for §§ 26.2651-1, 26.2651-2, and 26.2651-3. The additions read as follows:
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§ 26.2612-1 Definitions.
§ 26.2651-1 Generation assignment.
(a) Special rule for persons with a deceased parent.
(1) In general.
(2) Special rules.
(3) Established or derived.
(4) Special rule in the case of additional contributions to a trust.
(b) Limited application to collateral heirs.
(c) Examples.
§ 26.2651-2 Individual assigned to more than one generation
(a) In general.
(b) Exception.
(c) Special rules.
(1) Corresponding generation adjustment.
(2) Continued application of generation assignment.
§ 26.2651-3 Effective dates
(a) In general.
(b) Transition rule.