1545-BI56 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Use of Actuarial Tables in Valuing Annuities, Interests for Life, or Terms of Years, and Remainder or Reversionary Interests Substantive, Nonsignificant First Time Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.170A 26 CFR 1.642(c)-6 26 CFR 1.664-4 26 CFR 1.7520-1 26 CFR 20.2031-7 26 CFR 20.2055-2 26 CFR 20.7520-1 26 CFR 25.2512-5 26 CFR 25.7520-1 26 USC 170 26 USC 642(c)(5) 26 USC 664(a) 26 USC 2031 26 USC 2055 26 USC 2512 26 USC 7520(c)(2) 26 USC 7805 Statutory Final 12/31/2009 See Below. Section 7530(c)(3) requires initial actuarial tabales by 12/31/1989. These tables are required to be updated every 10 years to take into account the most recent mortality experience available as of the time of the revision. No Final Action 06/00/2009 REG-105643-09 Drafting attorney: Mayer R. Samuels (202) 622-3090 Reviewing attorney: Lorraine E. Gardner (202) 622-3090 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI No No None No No No No 1545-BH67 Related to 1545-BH96 Related to Mayer Samuels R. 1545 Internal Revenue Service IRS 202 317-6859 855 591-7866 mayer.r.samuels@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4105, Washington DC 20224