1545-BP77 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Exchanges of Property for an Annuity

The proposed regulations will provide guidance on the timing and extent of capital gain recognition on the exchange of appreciated assets for an annuity contract issued by a non-insurance company.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.1001-1(j) (NEW) 26 CFR 1.72-6(e) (NEW) 26 U.S.C. 7805 No NPRM (Previously 1545-BE92) 10/18/2006 71 FR 61441 NPRM Comment Period End 01/16/2007 Second NPRM 12/00/2023 REG -141901-05 (NPRM) Drafter attorney: Elizabeth Hill (202) 317-6995 Reviewer attorney: Kathryn Sneade (202) 317-6995 Treasury attorney: Angela Walitt (202) 622-1787 CC:FIP No Businesses None No No No Daniel Philips P. Attorney 1545 Internal Revenue Service IRS 202 317-6995 855 574-9026 daniel.p.phillips@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 3547, Washington DC 20224