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TREAS/IRS RIN: 1545-BP30 Publication ID: Spring 2025 
Title: Revision of the Life-Nonlife Group Regulations 
Abstract:

These proposed regulations revise the regulations that permit groups that include life insurance companies to file life- nonlife consolidated returns to account for statutory changes made by Public Law 115-97, Public Law 99-514, and Public Law 98-369.  The proposed regulations would reduce regulatory burden by removing rules implementing since-repealed statues, simplifying other rules, as well as providing guidance requested by stakeholders. 

 

 
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 
EO 14192 Designation: Deregulatory 
CFR Citation: 26 CFR 1.1502-47   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1502    26 U.S.C. 1503(c)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2025 
Additional Information: REG-107127-19 (NPRM) Drafter attorney: Gregory J. Galvin (202) 317-6975 Reviewer attorney: William W. Burhop (202) 317-5363 Treasury attorney: Theron West Jr. (202) 622-5975 CC:CORP
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:
Gregory J. Galvin
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6847
Email: gregory.j.galvin@irscounsel.treas.gov