1545-BP06 201904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS 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 effect the valuation of inter vivos and testamentary transfers of interest dependent on one or more measuring lives.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Other 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 ... 26 U.S.C. 7805 26 U.S.C. 7520(c)(3) Judicial Other 04/30/2019 Temporary regulations (issued concurrently with NPRM) must be issued within ten years from the previous update to the actuarial tables. That deadline date is April 30, 2019. See IRC 7520(c)(2). No Proposed Regulation 11/00/2019 REG-122770-18 (TEMP) Drafter attorney: Mayer Samuels (202) 317-6859 Reviewer attorney: Leslie Finlow (202) 317-4637 Treasury attorney: Cathy Hughes (202) 622-9407 CC:PSI No No None No No No No Mayer Samuels R. Attorney 1545 Internal Revenue Service IRS 202 317-6859 855 591-7866 mayer.r.samuels@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4105, Washington DC 20224