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TREAS/IRS

RIN: 1545-BP00

Publication ID: Spring 2019

Title: Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests
Abstract: 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 effect the valuation of inter vivos and testamentary transfers of interest dependent on one or more measuring lives.
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 13771 Designation: Not subject to, not significant
CFR Citation: 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 ... (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 7520(c)(3)

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	05/00/2019
NPRM Comment Period End	07/00/2019
Final Action	11/00/2019

Additional Information: REG-122770-18 (NPRM) Drafter attorney: Mayer Samuels (202) 317-6859 Reviewer attorney: Leslie Finlow (202) 317-4637 Treasury attorney: Cathy Hughes (202) 622-9407 CC:PSI
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: Mayer R. Samuels Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4626 Fax:855 591-7866 Email: mayer.r.samuels@irscounsel.treas.gov