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TREAS/IRS RIN: 1545-AQ70 Publication ID: Fall 2010 
Title: Definition of Cash Value 
Abstract: The regulations will provide rules relating to the cash value taken into account in determining whether a contract qualifies as a life insurance contract for purposes of the Internal Revenue Code. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 72    26 USC 101    26 USC 7702 to 7702A    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/15/1992  57 FR 59319   
NPRM Comment Period End  02/26/1993    
Hearing  03/19/1993    
NPRM (Revised)  12/00/2010    
Additional Information: REG-209552-92 (FI-25-92) Drafting attorney: John E. Glover (202) 622-3970 Reviewing attorney: Donald J. Drees, Jr. (202) 622-3970 CC: FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
John E. Glover
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6995
Email: john.e.glover@irscounsel.treas.gov