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TREAS/IRS RIN: 1545-BO13 Publication ID: Fall 2019 
Title: Life Insurance Reserves 

The proposed regulations will provide guidance on reserves relating to life insurance companies.  Section 807, which provides rules for determining life insurance reserves, was amended by the TCJA and this guidance package will reflect those amendments.

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: Other 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 807 and 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-132529-17 (NPRM) Drafter attorney: Dan Phillips (202) 317-6995 Reviewer attorney: Alexis MacIvor (202) 317-6995 Treasury attorney: Angela Walitt (202) 622-1787 CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Daniel P. Philips
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6995
Fax:855 574-9026