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TREAS/IRS RIN: 1545-AY48 Publication ID: Fall 2003 
Title: Modified Guaranteed Contracts 
Abstract: The regulations will provide guidance to issuers of modified guaranteed contracts. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 817A   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/03/2002  67 FR 38214   
Final Action Completed by TD 9058  05/07/2003  68 FR 24349   
Additional Information: REG-248110-96 Drafting attorney: Ann H. Logan (202) 622-3970 Reviewing attorney: Donald J. Drees (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 
Agency Contact:
Ann H. Logan
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3548,
Washington, DC 20224
Phone:202 622-3970
Fax:202 622-6275
Email: ann.h.logan@irscounsel.treas.gov