View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BQ07 | Publication ID: Fall 2023 |
Title: Additional Guidance for Reporting and Transfer for Value Rules Relating to Life Insurance Transactions | |
Abstract:
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 |
||||||||||||
Timetable:
|
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 Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Room 3547, Washington, DC 20224 Phone:202 317-6995 Fax:855 547-9026 Email: allan.h.sakaue@irscounsel.treas.gov |