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

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
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6995
Fax:855 574-9026