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TREAS/IRS | RIN: 1545-BP00 | Publication ID: Spring 2020 |
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 affect the valuation of inter vivos and testamentary transfers of interest dependent on one or more measuring lives. |
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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 |
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Timetable:
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Additional Information: REG-122770-18 (NPRM) Drafter attorney: Mayer Samuels (202) 317-6859 Reviewer attorney: Lorraine Gardner (202) 317-4645 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 |