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TREAS/IRS | RIN: 1545-BO49 | Publication ID: Fall 2019 |
Title: Reporting for Certain Life Insurance Contract Transactions | |
Abstract:
The final regulations will provide guidance on reportable policy sales of life insurance contracts and payments of reportable death benefits. The TCJA added these new reporting requirements to the Code and guidance is needed to implement the new reporting regime. |
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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 |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.101-1 26 CFR 1.6050Y-1 | |
Legal Authority: 26 U.S.C. 101 26 U.S.C. 6050Y 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-103083-18 (NPRM) Drafter attorney: Kathryn Sneade (202) 317-6995 Reviewer attorney: Rebecca Baxter (202) 317-6995 Treasury attorney: Angela Walitt (202) 622-1787 | |
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: Kathryn Sneade 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: kathryn.m.sneade@irscounsel.treas.gov |