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TREAS/IRS RIN: 1545-BP00 Publication ID: Fall 2022 
Title: Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests 

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.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
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
Action Date FR Cite
NPRM  05/05/2022  87 FR 26806   
NPRM Comment Period End  07/05/2022 
Final Action  04/00/2023 
Additional Information: REG-122770-18 (NPRM) Drafter attorney: Mayer Samuels (202) 317-6859 Reviewer attorney: Melissa Liquerman (202) 317-4629 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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4626
Fax:855 591-7866