,i  #aadth ,,congress  #ast ,session    
,h4 ,r4 #daib  ,,in ,,the ,,house ,,of  
,,representatives  ,december #h1 #bjae  
,mr4 ,tiberi 7for himself1 ,mr4 ,rangel1
 ,mr4 ,young of ,indiana1 ,mr4 ,larson  
of ,connecticut1 ,mr4 ,neal1 and ,mr4   
,paulsen7 introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 clarify the valuation rule applicable  
to the early termination of certain     
charitable remainder unitrusts4  #a4    
,clarification of valuation rule for    
early termination of certain charitable 
remainder unitrusts  7a7 ,in general    
,section #ffd7;e7 of the ,internal      
,revenue ,code of #aihf is amended--    
7#a7 by adding at the end the following3
 ,in the case of the early termination  
of a trust which is a charitable        
remainder unitrust by reason of         
subsection 7d77#c71 the valuation of    
interests in such trust for purposes of 
this section shall be made under rules  

similar to the rules of the preceding   
sentence41 and  7#b7 by striking for    
purposes of charitable contribution in  
the heading thereof and inserting of    
interests4  7b7 ,effective date ,the    
amendment made by this section shall    
apply to terminations of trusts         
occurring after the date of the         
enactment of this ,act4