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TREAS/IRS RIN: 1545-AU49 Publication ID: Spring 2011 
Title: Recomputation of Life Insurance Reserves 
Abstract: These regulations will permit recomputation of life insurance reserves that were not originally computed according to the requirements of section 816(b)(1)(A). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 816    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/02/1997  62 FR 71   
NPRM Comment Period End  04/02/1997    
Final Action  12/00/2011    
Additional Information: REG-246018-96 Drafting attorney: Sarah E. Swan (202) 622-8443 Reviewing attorney: Sheryl B. Flum (202) 622-6282 Treasury attorney: Mark S. Smith (202) 622-0180 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:
Sarah E. Lashley
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3556,
Washington, DC 20224
Phone:202 622-8443
Fax:202 622-6275
Email: sarah.e.swan@irscounsel.treas.gov