1545-BP00 202304 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

These proposed regulations relate to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. These regulations are necessary because section 7520(c)(3) directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available. These regulations will affect the valuation of inter vivos and testamentary transfers of interest dependent on one or more measuring lives.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.7520-1 26 CFR 20.2031-7 26 CFR 20.2032-1 26 CFR 20.7520-1 26 CFR 25.2512-5 26 CFR 25.7520-1 ... 26 U.S.C. 7805 26 U.S.C. 7520(c)(3) No NPRM 05/05/2022 87 FR 26806 NPRM Comment Period End 07/05/2022 Final Action 06/00/2023 REG-122770-18 (NPRM) Drafter attorney: Mayer Samuels (202) 317-6859 Reviewer attorney: Melissa Liquerman (202) 317-4629 Treasury attorney: Cathy Hughes (202) 622-9407 CC:PSI No No None No No No No Mayer Samuels R. Attorney 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