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TREAS/IRS RIN: 1545-BP77 Publication ID: Fall 2023 
Title: Exchanges of Property for an Annuity 
Abstract:

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.

 
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 
CFR Citation: 26 CFR 1.1001-1(j) (NEW)    26 CFR 1.72-6(e) (NEW)   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM (Previously 1545-BE92)  10/18/2006  71 FR 61441   
NPRM Comment Period End  01/16/2007 
Second NPRM  06/00/2024 
Additional Information: REG -141901-05 (NPRM) Drafter attorney: Daniel Phillips (202) 317-6995 Reviewer attorney: Kathryn Sneade (202) 317-6995 Treasury attorney: Angela Walitt (202) 622-1787 CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Daniel P. Philips
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6995
Fax:855 574-9026
Email: daniel.p.phillips@irscounsel.treas.gov