87 FR 26806 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests IRCProposed Rules (FR)Proposed May 5, 2022
…71-11/30/83
6%
1.664-4A(c)
12/01/83-04/30/89
10%
1.664-4A(d)
Table E, Table F(1).
05/01/89-04/30/99
7520
1.664-4A(e) Table U(1) (5/1/89-4/30/99).
05/01/99-04/30/09
7520
1.664-4A(f)
Table U(1) (5/1/99-4/30/09).
05/01/09-DPAD
7520
1.664-4A(g)
Table U(1) (5/1/09-DPAD).
on or after AD
7520
1.664-4(e)
Table U(1) (on or afte…
76 FR 49570 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests IRCFinal Rules (FR)Aug 10, 2011
…/01/71-11/30/83
6%
1.642(c)-6A(c)
12/01/83-04/30/89
10%
1.642(c)-6A(d)
Table G.
05/01/89-04/30/99
§ 7520
1.642(c)-6A(e)
Table S (05/01/89-04/30/99).
05/01/99-04/30/09
§ 7520
1.642(c)-6A(f)
Table S (05/01/99-04/30/09).
on or after 05/01/09
§ 7520
1.642(c)-6(e)
Table S (on or after 05/01/09).
Section 664:
Valuation, in g…
88 FR 37424 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests IRCFinal Rules (FR)Jun 7, 2023
(05/01/99-04/30/09).
05/01/09-05/31/23
§ 7520
1.664-4A(g)
Table U(1) (05/01/09-05/31/23).
( printed page 37425)
on or after 06/01/23
§ 7520
1.664-4(e) Table U(1) (on or after 06/01/23), Table D, and Table F; See Pub. 1458, ver. 4A (or successor).
Cross Reference to Regulation Sections for Purposes of Section 2031
Valua…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
…(
TMA IV).
Back to Citation
9.
88 FR 65888 (Sept. 26, 2023).
Back to Citation
10. 86 FR 36888; 26 CFR 54.9816-6T(d)(1)(iii), 29 CFR 2590.716-6(d)(1)(iii), and 45 CFR 149.140(d)(1)(iii). For guidance regarding the certification statement in light of the decision in
TMA III, see
U.S. Department of Health and Human Serv…
T.C. Memo. 1998-216 — Estate of Suzanne W. Cullison, Deceased; J. Greg Cullison, Personal Representative v. Commissioner IRCCourt RulingsJun 17, 1998
…special scrutiny, and the presumption is that a transfer between
family members is a gift."
Section 7520 generally requires (with certain exceptions not
applicable here) the value of any annuity, interest for life or
term of years, remainder, or reversionary interest to be
determined under tables or formulas prescribed…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021
2 (FDIC) (“synthetic exposure”).
Back to Citation
32.
See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”).
Back to Citation
33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
Back to Citat…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
Notice 2016-39 — This notice provides guidance as to whether payments received by an employee from a qualified defined benefit plan during phased retirement are amounts receive… IRCNoticesJun 27, 2016
…ed as the value of the vested portion of the account balance for purposes of § 72(e)(8)(B).
Section 7520, added to the Code by the Technical and Miscellaneous Revenue Act of 1988, P.L. 100–647, provides that the value of an annuity shall be determined under tables prescribed by the Secretary and by using an interest ra…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]