# Prop. Treas. Reg. § 26.2600-1: Table of contents

Proposed regulation, not in force. REG-145988-03, 69 FR 53862, published 2004-09-03 <https://www.federalregister.gov/documents/2004/09/03/04-20165/predeceased-parent-rule>.

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.