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TREAS/IRS RIN: 1545-BQ07 Publication ID: Fall 2023 
Title: Additional Guidance for Reporting and Transfer for Value Rules Relating to Life Insurance Transactions 

The final regulations will provide additional guidance on transfers for value and reportable policy sales of interests in life insurance contracts and payments of reportable death benefits. 

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 1.101-1    26 CFR 1.101-6    26 CFR 1.6050Y-1    26 CFR 1.6050Y-2    26 CFR 1.6050Y-3    26 CFR 1.6050Y-4   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6050Y   
Legal Deadline:  None
Action Date FR Cite
NPRM  05/10/2023  88 FR 30058   
NPRM Comment Period End  07/10/2023 
Final Action  03/00/2024 
Additional Information: REG-108054-21 (Final) Drafter attorney: Allan Sakaue, (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 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Allan H. Sakaue
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 3547,
Washington, DC 20224
Phone:202 317-6995
Fax:855 547-9026