www.irs.gov/newsroom/irs-provides-final-regulations-on-deductions-for-estates-and-non-grantor-trusts-including-excess-deductions-on-termination
www.irs.gov/pub/irs-drop/td-9918.pdf
Update:
www.cadwalader.com/brass-tax/index.php?nid=34&eid=146
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www.irs.gov/newsroom/irs-provides-final-regulations-on-deductions-for-estates-and-non-grantor-trusts-including-excess-deductions-on-termination
www.irs.gov/pub/irs-drop/td-9918.pdf
Update:
www.cadwalader.com/brass-tax/index.php?nid=34&eid=146