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This law, passed on 12/18/201 (Pub. L. 114-113), is entitled Protecting Americans from Tax Hikes Act of 2015. Among other things, the PATH Act reverses IRS' position regarding the valuation of income interests in a NIMCRUT or IOCRUT upon an early termination, stating the discount rate to be used is the rate set forth in the CRT document (not the lower of the 7520 rate or the stated rate).

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