PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 1045 (b) EFFECTIVE DATE. —The amendment made by this section shall apply to estates of decedents dying after the date of the enactment of this Act. SEC. 1313. OPPORTUNITY TO CORRECT CERTAIN FAILURES UNDER SECTION 2032A. (a) GENERAL RULE.— Paragraph (3) of section 2032A(d) (relating to modification of election and agreement to be permitted) is amended to read as follows: "(3) MODIFICATION OF ELECTION AND AGREEMENT TO BE PERMITTED.— The Secretary shall prescribe procedures which provide that in any case in which the executor makes an election under paragraph (1) (and submits the agreement referred to in paragraph (2)) within the time prescribed therefor, but— "(A) the notice of election, as filed, does not contain all required information, or "(B) signatures of 1 or more persons required to enter into the agreement described in paragraph (2) are not included on the agreement as filed, or the agreement does not contain all required information, the executor will have a reasonable period of time (not exceeding 90 days) after notification of such failures to provide such information or signatures.". (b) EFFECTIVE DATE. —The amendment made by subsection (a) shall apply to the estates of decedents dying after the date of the enactment of this Act. SEC. 1314. AUTHORITY TO WAIVE REQUIREMENT OF UNITED STATES TRUSTEE FOR QUALIFIED DOMESTIC TRUSTS. (a) IN GENERAL. —Subparagraph (A) of section 2056A(a)(l) is amended by inserting "except as provided in regulations prescribed by the Secretary," before "requires". (b) EFFECTIVE DATE. —The amendment made by this section shall apply to estates of decedents dying after the date of the enactment of this Act. 26 USC 2056A note. Regulations. 26 USC 2032A note. 26 USC 2056A note. TITLE XIV~SIMPLIFICATION PROVI- SIONS RELATING TO EXCISE TAXES, TAX-EXEMPT BONDS, AND OTHER MATTERS Subtitle A—Excise Tax Simplification PART I—EXCISE TAXES ON HEAVY TRUCKS AND LUXURY CARS SEC. 1401. INCREASE IN DE MINIMIS LIMIT FOR AFTER-MARKET ALTER - ATIONS FOR HEAVY TRUCKS AND LUXURY CARS. (a) IN GENERAL. —Sections 4003(a)(3)(C) and 4051(b)(2)(B) (relating to exceptions) are each amended by striking "$200" and inserting "$1,000' '.
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