I.R.C. § 2056A(a) Qualified Domestic Trust Defined —
For purposes of this section and section 2056(d), the term “qualified
domestic trust” means, with respect to any decedent, any trust if—
I.R.C. § 2056A(a)(1) —
the trust instrument—
I.R.C. § 2056A(a)(1)(A) —
except as provided in regulations prescribed
by the Secretary, requires that at least 1 trustee of the trust be
an individual citizen of the United States or a domestic corporation,
and
I.R.C. § 2056A(a)(1)(B) —
provides that no distribution (other
than a distribution of income) may be made from the trust unless
a trustee who is an individual citizen of the United States or a
domestic corporation has the right to withhold from such distribution
the tax imposed by this section on such distribution,
I.R.C. § 2056A(a)(2) —
such trust meets such requirements
as the Secretary may by regulations prescribe to ensure the collection
of any tax imposed by subsection (b),
and
I.R.C. § 2056A(a)(3) —
an election under this section by
the executor of the decedent applies to such trust.
I.R.C. § 2056A(b) Tax Treatment Of Trust
I.R.C. § 2056A(b)(1) Imposition Of Estate Tax —
There is hereby imposed an estate tax on—
I.R.C. § 2056A(b)(1)(A) —
any distribution before the date
of the death of the surviving spouse from a qualified domestic trust,
and
I.R.C. § 2056A(b)(1)(B) —
the value of the property remaining
in a qualified domestic trust on the date of the death of the surviving
spouse.
I.R.C. § 2056A(b)(2) Amount Of Tax
I.R.C. § 2056A(b)(2)(A) In General —
In the case of any taxable event, the amount of the
estate tax imposed by paragraph (1) shall be the amount
equal to—
I.R.C. § 2056A(b)(2)(A)(i) —
the tax which would have been imposed
under section 2001
on the estate of the decedent if the taxable estate of the decedent
had been increased by the sum of—
I.R.C. § 2056A(b)(2)(A)(i)(I) —
the amount involved in such taxable
event, plus
I.R.C. § 2056A(b)(2)(A)(i)(II) —
the aggregate amount involved in
previous taxable events with respect to qualified domestic trusts
of such decedent, reduced by
I.R.C. § 2056A(b)(2)(A)(ii) —
the tax which would have been imposed
under section 2001
on the estate of the decedent if the taxable estate of the decedent
had been increased by the amount referred to in clause (i)(II).
I.R.C. § 2056A(b)(2)(B) Tentative Tax Where Tax Of Decedent Not Finally Determined
I.R.C. § 2056A(b)(2)(B)(i) In General —
If the tax imposed on the estate of the decedent under
section 2001 is
not finally determined before the taxable event, the amount of the
tax imposed by paragraph (1) on
such event shall be determined by using the highest rate of tax in
effect under section 2001 as
of the date of the decedent's death.
I.R.C. § 2056A(b)(2)(B)(ii) Refund Of Excess When Tax Finally Determined —
If—
I.R.C. § 2056A(b)(2)(B)(ii)(I) —
the amount of the tax determined
under clause (i),
exceeds
I.R.C. § 2056A(b)(2)(B)(ii)(II) —
the tax determined under subparagraph (A) on the basis of
the final determination of the tax imposed by section 2001 on the estate of the decedent,
such excess shall be allowed as a
credit or refund (with interest) if claim therefor is filed not later
than 1 year after the date of such final determination.
I.R.C. § 2056A(b)(2)(C) Special Rule Where Decedent Has More Than 1 Qualified Domestic
Trust —
If there is more than 1 qualified domestic trust with
respect to any decedent, the amount of the tax imposed by paragraph (1) with respect to such
trusts shall be determined by using the highest rate of tax in effect
under section 2001 as
of the date of the decedent's death (and the provisions of paragraph (3)(B) shall not apply)
unless, pursuant to a designation made by the decedent's executor,
there is 1 person—
I.R.C. § 2056A(b)(2)(C)(i) —
who is an individual citizen of
the United States or a domestic corporation and is responsible for
filing all returns of tax imposed under paragraph (1) with respect to such
trusts and for paying all tax so imposed, and
I.R.C. § 2056A(b)(2)(C)(ii) —
who meets such requirements as the
Secretary may by regulations prescribe.
I.R.C. § 2056A(b)(3) Certain Lifetime Distributions Exempt From Tax
I.R.C. § 2056A(b)(3)(A) Income Distributions —
No tax shall be imposed by paragraph (1)(A) on any distribution
of income to the surviving spouse.
I.R.C. § 2056A(b)(3)(B) Hardship Exemption —
No tax shall be imposed by paragraph (1)(A) on any distribution
to the surviving spouse on account of hardship.
I.R.C. § 2056A(b)(4) Tax Where Trust Ceases To Qualify —
If any qualified domestic trust ceases to meet the
requirements of paragraphs (1) and (2) of subsection (a), the tax imposed by paragraph (1) shall apply as if
the surviving spouse died on the date of such cessation.
I.R.C. § 2056A(b)(5) Due Date
I.R.C. § 2056A(b)(5)(A) Tax On Distributions —
The estate tax imposed by paragraph (1)(A) shall be due
and payable on the 15th day of the 4th month following the calendar
year in which the taxable event occurs; except that the estate tax
imposed by paragraph (1)(A) on
distributions during the calendar year in which the surviving spouse
dies shall be due and payable not later than the date on which the
estate tax imposed by paragraph (1)(B) is due and payable.
I.R.C. § 2056A(b)(5)(B) Tax At Death Of Spouse —
The estate tax imposed by paragraph (1)(B) shall be due
and payable on the date 9 months after the date of such death.
I.R.C. § 2056A(b)(6) Liability For Tax —
Each trustee shall be personally liable for the amount
of the tax imposed by paragraph (1). Rules similar to the
rules of section 2204 shall
apply for purposes of the preceding sentence.
I.R.C. § 2056A(b)(7) Treatment Of Tax —
For purposes of section 2056(d), any tax paid under
paragraph (1) shall
be treated as a tax paid under section 2001 with respect to the estate
of the decedent.
I.R.C. § 2056A(b)(8) Lien For Tax —
For purposes of section 6324,
any tax imposed by paragraph (1) shall
be treated as an estate tax imposed under this chapter with respect
to a decedent dying on the date of the taxable event (and the property
involved shall be treated as the gross estate of such decedent).
I.R.C. § 2056A(b)(9) Taxable Event —
The term “taxable event” means the event resulting
in tax being imposed under paragraph (1).
I.R.C. § 2056A(b)(10) Certain Benefits Allowed
I.R.C. § 2056A(b)(10)(A) In General —
If any property remaining in the
qualified domestic trust on the date of the death of the surviving
spouse is includible in the gross estate of such spouse for purposes
of this chapter (or would be includible if such spouse were a citizen
or resident of the United States), any benefit which is allowable
(or would be allowable if such spouse were a citizen or resident
of the United States) with respect to such property to the estate
of such spouse under section 2014, 2032, 2032A, 2055, 2056, 2058, or 6166 shall be allowed for purposes
of the tax imposed by paragraph (1)(B).
I.R.C. § 2056A(b)(10)(B) Section 303 —
If the estate of the surviving spouse meets the requirements
of section 303
with respect to any property described in subparagraph (A), for purposes
of section 303,
the tax imposed by paragraph (1)(B) with
respect to such property shall be treated as a Federal estate tax
payable with respect to the estate of the surviving spouse.
I.R.C. § 2056A(b)(10)(C) Section 6161(a)(2) —
The provisions of section 6161(a)(2) shall apply with
respect to the tax imposed by paragraph (1)(B), and the reference
in such section to the executor shall be treated as a reference to
the trustees of the trust.
I.R.C. § 2056A(b)(11) Special Rule Where Distribution Tax Paid Out Of Trust —
For purposes of this subsection, if any portion of
the tax imposed by paragraph (1)(A) with respect
to any distribution is paid out of the trust, an amount equal to
the portion so paid shall be treated as a distribution described
in paragraph (1)(A).
I.R.C. § 2056A(b)(12) Special Rule Where Spouse Becomes Citizen —
If the surviving spouse of the decedent becomes a citizen
of the United
States and if—
I.R.C. § 2056A(b)(12)(A) —
such spouse was a resident of the
United States at all times after the date of the death of the decedent
and before such spouse becomes a citizen of the United States,
I.R.C. § 2056A(b)(12)(B) —
no tax was imposed by paragraph (1)(A) with respect
to any distribution before such spouse becomes such a citizen, or
I.R.C. § 2056A(b)(12)(C) —
such spouse elects—
I.R.C. § 2056A(b)(12)(C)(i) —
to treat any distribution on which
tax was imposed by paragraph (1)(A) as a taxable
gift made by such spouse for purposes of—
I.R.C. § 2056A(b)(12)(C)(i)(I) —
section 2001, and
I.R.C. § 2056A(b)(12)(C)(i)(II) —
determining the amount of the tax
imposed by section 2501 on
actual taxable gifts made by such spouse during the year in which
the spouse becomes a citizen or any subsequent year, and
I.R.C. § 2056A(b)(12)(C)(ii) —
to treat any reduction in the tax
imposed by paragraph (1)(A) by
reason of the credit allowable under section 2010 with respect to the decedent
as a credit allowable to such surviving spouse under section 2505 for purposes of determining
the amount of the credit allowable under section 2505 with respect to taxable gifts
made by the surviving spouse during the year in which the spouse
becomes a citizen or any subsequent year,
paragraph (1)(A) shall not apply
to any distributions after such spouse becomes such a citizen (and
paragraph (1)(B) shall
not apply).
I.R.C. § 2056A(b)(13) Coordination With Section 1015 —
For purposes of section 1015,
any distribution on which tax is imposed by paragraph (1)(A) shall be treated
as a transfer by gift, and any tax paid under paragraph (1)(A) shall be treated
as a gift tax.
I.R.C. § 2056A(b)(14) Coordination With Terminable Interest Rules —
Any interest in a qualified domestic trust shall not
be treated as failing to meet the requirements of paragraph (5) or (7) of section 2056(b) merely by reason of
any provision of the trust instrument permitting the withholding
from any distribution of an amount to pay the tax imposed by paragraph (1) on such distribution.
I.R.C. § 2056A(b)(15) No Tax On Certain Distributions —
No tax shall be imposed by paragraph (1) on any distribution
to the surviving spouse to the extent such distribution is to reimburse
such surviving spouse for any tax imposed by subtitle A on any item
of income of the trust to which such surviving spouse is not entitled
under the terms of the trust.
I.R.C. § 2056A(c) Definitions —
For purposes of this section—
I.R.C. § 2056A(c)(1) Property Includes Interest Therein —
The term “property” includes an interest in property.
I.R.C. § 2056A(c)(2) Income —
Except as provided in regulations, the term “income"
has the meaning given to such term by section 643(b).
I.R.C. § 2056A(c)(3) Trust —
To the extent provided in regulations prescribed by
the Secretary, the term “trust” includes other arrangements
which have substantially the same effect as a trust.
I.R.C. § 2056A(d) Election —
An election under this section with respect to any
trust shall be made by the executor on the return of the tax imposed
by section 2001.
Such an election, once made, shall be irrevocable. No election may
be made under this section on any return if such return is filed
more than one year after the time prescribed by law (including extensions)
for filing such return.
I.R.C. § 2056A(e) Regulations —
The Secretary shall prescribe such regulations as may
be necessary or appropriate to carry out the purposes of this section,
including regulations under which there may be treated as a qualified
domestic trust any annuity or other payment which is includible in
the decedent's gross estate and is by its terms payable for life
or a term of years.
(Added by Pub. L. 100-647,
title V, Sec. 5033(a)(2), Nov. 10, 1988, 102 Stat. 3670, and amended Pub. L. 101-239, title VII, Sec.
7815(d)(7), (9)-(13), (15), Dec. 19, 1989, 103 Stat. 2415-2418; Pub. L. 101-508, title XI, Sec.
11702(g)(2)(A), (B), (3)(A), (4), 11704(a)(15), Nov. 5, 1990, 104
Stat. 1388-515, 1388-516, 1388-518; Pub.
L. 107-16, title V, Sec. 532(c)(6), June 7, 2001,
115 Stat. 38.)
BACKGROUND NOTES
AMENDMENTS
2001 - Subsec. (b)(10)(A). Pub. L. 107-16, Sec. 532(c)(6),
amended subpar. (A) by striking “2011,” before “2014,” and inserting
“2058,” after “2056,”.
1997 - Subsec. (a)(1)(A). Pub. L. 105-34, Sec. 1314(a),
amended subpar. (A) by inserting “except as provided in regulations
prescribed by the Secretary,” before “requires”.
Subsec. (c)(3). Pub. L. 105-34, Sec. 1312(a),
added par. (3).
1990 - Subsec. (a)(1). Pub. L. 101-508, Sec. 11702(g)(2)(A),
amended par. (1) generally. Prior to amendment, par. (1) read as follows:
‘the trust instrument requires that at least 1 trustee of the trust
be an individual citizen of the United States or a domestic corporation
and that no distribution from the trust may be made without the approval
of such a trustee,’.
Subsec. (b)(2)(B)(ii). Pub. L. 101-508, Sec. 11704(a)(15),
substituted ‘therefor’ for ‘therefore’ in concluding provisions.
Subsec. (b)(10)(A). Pub. L. 101-508, Sec. 11702(g)(4),
substituted ‘section 2011, 2014, 2032’ for ‘section 2032’.
Subsec. (b)(14), (15). Pub. L. 101-508, Sec. 11702(g)(2)(B),
added pars. (14) and (15).
Subsec. (d). Pub. L. 101-508, Sec. 11702(g)(3)(A),
inserted at end ‘No election may be made under this section on any
return if such return is filed more than one year after the time prescribed
by law (including extensions) for filing such return.’
1989 - Subsec. (a)(1). Pub. L. 101-239, Sec. 7815(d)(7)(A)(i),
amended par. (1) generally. Prior to amendment, par. (1) read as follows:
‘the trust instrument requires that all trustees of the trust be individual
citizens of the United States or domestic corporations,’.
Subsec. (a)(2) to (4). Pub. L. 101-239, Sec. 7815(d)(7)(A)(ii),
redesignated pars. (3) and (4) as (2) and (3), respectively, and struck
out former par. (2) which read as follows: ‘the surviving spouse of
the decedent is entitled to all the income from the property in such
trust, payable annually or at more frequent intervals,’.
Subsec. (b)(1)(A). Pub. L. 101-239, Sec. 7815(d)(7)(C),
struck out ‘other than a distribution of income required under subsection
(a)(2)’ after ‘qualified domestic trust’.
Subsec. (b)(2)(B)(ii). Pub. L. 101-239, Sec. 7815(d)(11),
inserted ‘(with interest)’ after ‘credit or refund’.
Subsec. (b)(2)(C). Pub. L. 101-239, Sec. 7815(d)(12),
added subpar. (C).
Subsec. (b)(3). Pub. L. 101-239, Sec. 7815(d)(7)(B),
added par. (3). Former par. (3) redesignated (4).
Subsec. (b)(4). Pub. L. 101-239, Sec. 7815(d)(7)(D),
amended par. (4) generally. Prior to amendment, par. (4) read as follows:
‘If any person other than an individual citizen of the United States
or a domestic corporation becomes a trustee of a qualified domestic
trust (or such trust ceases to meet the requirements of subsection
(a)(3)), the tax imposed by paragraph (1) shall apply as if the surviving
spouse died on the date on which such person became such a trustee
or the date of such cessation, as the case may be.’
Pub.
L. 101-239, Sec. 7815(d)(7)(B), redesignated par.
(3) as (4). Former par. (4) redesignated (5).
Subsec. (b)(5). Pub. L. 101-239, Sec. 7815(d)(15),
amended par. (5) generally. Prior to amendment, par. (5) read as follows:
‘The estate tax imposed by paragraph (1) shall be due and payable
on the 15th day of the 4th month following the calendar year in which
the taxable event occurs.’
Pub.
L. 101-239, Sec. 7815(d)(7)(B), redesignated par.
(4) as (5). Former par. (5) redesignated (6).
Subsec. (b)(6) to (9). Pub. L. 101-239, Sec. 7815(d)(7)(B),
redesignated pars. (5) to (8) as (6) to (9), respectively.
Subsec. (b)(10) to (13). Pub. L. 101-239, Sec. 7815(d)(9),
added pars. (10) to (13).
Subsec. (c)(2). Pub. L. 101-239, Sec. 7815(d)(10),
substituted ‘Except as provided in regulations, the term’ for ‘The
term’.
Subsec. (e). Pub. L. 101-239, Sec. 7815(d)(13),
added subsec. (e).
EFFECTIVE DATE OF 2001 AMENDMENTS
Amendment by Sec. 532(c)(6) of Pub. L. 107-16 applicable to estates
of decedents dying, and generation-skipping transfers, after December
31, 2004.
Section 901 (Sunset of Provisions of Act) of Pub. L. 107-16, as amended by Pub. L. 107-358 and Pub. L. 111-312, Sec. 101(a),
and struck by Pub. L. 112-240,
Sec. 101(a)(1) (effective for taxable, plan, or limitation
years beginning after Dec. 31, 2012, and estates of decedents dying,
gifts made, or generation skipping transfers after Dec. 31, 2012),
provided that:
“(a) IN GENERAL.--All provisions of, and amendments
made by, this Act shall not apply--
“(1) to taxable, plan, or limitation
years beginning after December 31, 2012, or
“(2) in the case of title V,
to estates of decedents dying, gifts made, or generation skipping
transfers, after December 31, 2012.
“(b) APPLICATION OF CERTAIN LAWS.--The Internal
Revenue Code of 1986 and the Employee Retirement Income Security Act
of 1974 shall be applied and administered to years, estates, gifts,
and transfers described in subsection (a) as if the provisions and
amendments described in subsection (a) had never been enacted.
“(c) EXCEPTION.-Subsection (a) shall not apply
to section 803 (relating to no federal income tax on restitution received
by victims of the Nazi regime or their heirs or estates).”
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendment by Sec. 1312(a) of Pub. L. 105-34 applicable to estates
of decedents dying after the date of the enactment of this Act [Aug.
5, 1997].
Amendment by Sec. 1314(a) of Pub. L. 105-34 applicable to estates
of decedents dying after the date of the enactment of this Act [Aug.
5, 1997].
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11702(g)(2), (4) of Pub. L. 101-508 effective as if
included in the provision of the Technical and Miscellaneous Revenue
Act of 1988, Pub. L. 100-647,
to which such amendment relates, see section 11702(j) of Pub. L. 101-508, set out as a note
under section 59 of this title. See also the transition rule set out
as a note, below.
Section 11702(g)(3)(B) of Pub. L. 101-508 provided that: ‘The
amendment made by subparagraph (A) (amending this section) shall not
apply to any election made before the date 6 months after the date
of the enactment of this Act (Nov. 5, 1990).’
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub.
L. 101-239 effective, except as otherwise provided,
as if included in the provision of the Technical and Miscellaneous
Revenue Act of 1988, Pub. L. 100-647,
to which such amendment relates, see section 7817 of Pub. L. 101-239, set out as a note
under section 1 of this title.
EFFECTIVE DATE
Section applicable to estates of decedents dying
after Nov. 10, 1988, see section 5033(d)(1) of Pub. L. 100-647, set out as an Effective
Date of 1988 Amendment note under section 2056 of this title.
REINSTATEMENT OF ESTATE TAX; REPEAL OF CARRYOVER
BASIS
Section 301 of Pub.
L. 111-312 provided:
“(a) IN GENERAL.—Each provision of
law amended by subtitle A or E of title V of the Economic Growth and
Tax Relief Reconciliation Act of 2001 is amended to read as such provision
would read if such subtitle had never been enacted.
“(b) CONFORMING AMENDMENT.—On and after
January 1, 2011, paragraph (1) of section
2505(a) of the Internal Revenue Code of 1986 is amended
to read as such paragraph would read if section 521(b)(2) of the Economic
Growth and Tax Relief Reconciliation Act of 2001 had never been enacted.
“(c) SPECIAL ELECTION WITH RESPECT TO ESTATES
OF DECEDENTS DYING IN 2010.—Notwithstanding subsection (a),
in the case of an estate of a decedent dying after December 31, 2009,
and before January 1, 2011, the executor (within the meaning of section 2203 of the Internal Revenue Code of
1986) may elect to apply such Code as though the amendments made by
subsection (a) do not apply with respect to chapter 11 of such Code
and with respect to property acquired or passing from such decedent
(within the meaning of section 1014(b) of such Code). Such election
shall be made at such time and in such manner as the Secretary of
the Treasury or the Secretary's delegate shall provide. Such an election
once made shall be revocable only with the consent of the Secretary
of the Treasury or the Secretary's delegate. For purposes of section
2652(a)(1) of such Code, the determination of whether any property
is subject to the tax imposed by such chapter 11 shall be made without
regard to any election made under this subsection.
“(d) EXTENSION OF TIME FOR PERFORMING CERTAIN
ACTS.—
“ (1) ESTATE TAX.—In the case of the
estate of a decedent dying after December 31, 2009, and before the
date of the enactment of this Act, the due date for—
“(A) filing any return under section 6018 of the Internal Revenue Code of
1986 (including any election required to be made on such a return)
as such section is in effect after the date of the enactment of this
Act without regard to any election under subsection (c),
“(B) making any payment of tax under chapter
11 of such Code, and
“(C) making any disclaimer described in section
2518(b) of such Code of an interest in property passing by reason
of the death of such decedent, shall not be earlier than the date
which is 9 months after the date of the enactment of this Act.
“(2) GENERATION-SKIPPING TAX.—In the
case of any generation-skipping transfer made after December 31, 2009,
and before the date of the enactment of this Act, the due date for
filing any return under section 2662 of
the Internal Revenue Codeof 1986 (including any election
required to be made on such a return) shall not be earlier than the
date which is 9 months after the date of the enactment of this Act.
“(e) EFFECTIVE DATE.—Except as otherwise
provided in this section, the amendments made by this section shall
apply to estates of decedents dying, and transfers made, after December
31, 2009.”
TERMINATION
Section
501(a) (Estate Tax Repeal) of Pub.
L. 107-16 added Code Sec. 2210, which states that
chapter 11 of subtitle B shall not apply to the estates of decedents
dying after December 31, 2009.
Note,
however, that Section 901 (Sunset of Provisions of Act) of Pub. L. 107-16, as amended by Pub. L. 107-358 and Pub. L. 111-312, and struck by Pub. L. 112-240, Sec. 101(a)(1) (effective
for taxable, plan, or limitation years beginning after Dec. 31, 2012,
and estates of decedents dying, gifts made, or generation skipping
transfers after Dec. 31, 2012), provided that:
“(a)
IN GENERAL.--All provisions of, and amendments made by, this Act shall
not apply--
“(1) to taxable, plan, or limitation years beginning
after December 31, 2012, or
“(2) in the case of title V, to estates of decedents
dying, gifts made, or generation skipping transfers, after December
31, 2012.
“(b)
APPLICATION OF CERTAIN LAWS.--The Internal Revenue Code of 1986 and
the Employee Retirement Income Security Act of 1974 shall be applied
and administered to years, estates, gifts, and transfers described
in subsection (a) as if the provisions and amendments described in
subsection (a) had never been enacted.
“(c)
EXCEPTION.-Subsection (a) shall not apply to section 803 (relating
to no federal income tax on restitution received by victims of the
Nazi regime or their heirs or estates).”
TRANSITIONAL RULE UNDER SECTION 2056A
Sec. 1303 of Pub.
L. 105-34 provided that:
“(a) General Rule.--In the case of any trust created
under an instrument executed before the date of the enactment of the
Revenue Reconciliation Act of 1990, such trust shall be treated as
meeting the requirements of paragraph (1) of section 2056A(a) of the Internal Revenue Code of
1986 if the trust instrument requires that all trustees of the trust
be individual citizens of the United States or domestic corporations.
(b) Effective Date.--The provisions of subsection
(a) shall take effect as if included in the provisions of section
11702(g) of the Revenue Reconciliation Act of 1990.”
APPLICATION OF AMENDMENTS BY SECTION 5033 OF PUB. L. 100-647 TO ESTATES OF, OR
GIFTS BY, NONCITIZEN AND NONRESIDENT INDIVIDUALS
For provisions directing that in the case of the
estate of, or gift by, an individual who was not a citizen or resident
of the United States but was a resident of a foreign country with
which the United States has a tax treaty with respect to estate, inheritance,
or gift taxes, this section shall not apply to the extent such section
would be inconsistent with the provisions of such treaty relating
to estate, inheritance, or gift tax marital deductions, but that in
the case of the estate of an individual dying before the date 3 years
after Dec. 19, 1989, or a gift by an individual before the date 3
years after Dec. 19, 1989, the requirement of the preceding provision
that the individual not be a citizen or resident of the United States
shall not apply, see section 7815(d)(14) of Pub. L. 101-239, set out as a note
under section 2056 of this title.
