PLR 202625002 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsJun 18, 2026
… will be treated as a separate
contract for federal tax purposes. Requested Ruling Number 2
Section 7702(c)(1) provides that a contract meets the guideline premium requirements if
the sum of the premiums paid under such contract does not at any time exceed the
guideline premium limitation, as defined in § 7702(c)(2), a…
PLR 202625003 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsJun 18, 2026
… will be treated as a separate
contract for federal tax purposes. Requested Ruling Number 2
Section 7702(c)(1) provides that a contract meets the guideline premium requirements if
the sum of the premiums paid under such contract does not at any time exceed the
guideline premium limitation, as defined in § 7702(c)(2), a…
Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c… IRCNoticesMay 6, 2024
… and Kathleen Hannick (2020). “Fixed Indemnity Coverage is a Problematic Form of “Junk” Insurance,” USC-Brookings Schaeffer Initiative for Health Policy, available at: https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-insuran…
Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… IRCRevenue ProceduresDec 30, 2024related by meaning
…rporation becomes disregarded as an entity separate from its owner under § 301.7701-3.
(64) Section 7702.—See section 4.01(6), above.
.02 General Areas.
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
within a foreign country that is included on the Department of Commerce's list of “foreign adversaries” that is codified in 15 CFR 7.4 as amended); or (2) Found or determined in a final judgment or court-approved settlement in a Federal or State criminal or civil court proceeding brought by the Department, the Departme…
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021
…
See
Hannick, Kathleen and Loren Adler. “Provider Charges Relative to Medicare Rates, 2012-2018.” USC-Brookings Schaeffer on Health Policy. (May 2021).
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2021/05/03/provider-charges-relative-to-medicare-rates-2012-2018/.
Back to Citation
210…
75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Jul 6, 2010related by meaning
to the transaction on or before the first date on which the transaction is required to be disclosed by the person under section 6011.
Special Analyses It has been determined that this Treasury decision is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not …
87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAProposed Rules (FR)Proposed Mar 15, 2022related by meaning
cy or attempt to commit any such crimes or a crime of which any of the foregoing crimes is an element; or any crime described in ERISA section 411; or (B) Convicted by a foreign court of competent jurisdiction or released from imprisonment, whichever is later, as a result of any crime, however denominated by the laws o…
89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage IRCFinal Rules (FR)Apr 3, 2024
…hleen Hannick (2020). “Fixed Indemnity Health Coverage Is a Problematic Form of `Junk Insurance,' ” USC-Brookings Schaeffer Initiative for Health Policy, available at:
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-i…
88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
y crime, however denominated by the laws of the relevant foreign or state government, that is substantially equivalent to an offense described in (A). For purposes of this section (a)(1), a person shall be deemed to have been convicted of a crime as of the “conviction date,” which is the date of the judgment of the tri…
Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… IRCNoticesMay 18, 2026related by meaning
mpose substantial direct compliance costs on State and local governments or preempt State law within the meaning of the Executive order.
V. Good Cause The annual EA SEE testing period for May 2026-February 2027 will begin shortly. It would be unnecessary and contrary to the public interest for the IRS to continue to ch…
88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit IRCProposed Rules (FR)Proposed Nov 14, 2023related by meaning
26 U.S.C. 863(a), 864(e), 865(i), and 7701(f).
* * * * *
Section 1.861-12T also issued under 26 U.S.C. 863(a), 864(e), 865(i), and 7701(f).
* * * * * Section 1.861-13T also issued under 26 U.S.C. 863(a), 864(e), 865(i), and 7701(f).
* * * * *
Section 1.861-14T also issued under 26 U.S.C. 863(a), 864(e), 865(i), and 77…
Notice 2026-9 — This notice provides guidance relating to amendments under section 501 of the SECURE 2.0 Act of 2022 for individual retirement arrangements and annuities (IRAs… IRCNoticesFeb 9, 2026related by meaning
igibility to represent taxpayers before the IRS in examinations of tax returns the preparer both prepared for the taxpayer and signed as the preparer. Additionally, unenrolled/unlicensed return preparers who participate in the AFSP agree to be subject to the duties and restrictions in Circular 230, including the restri…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PLR 202250010 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsDec 16, 2022
or reasonable termination dividend.” Section 1.7702-2(h)(2) of the
Proposed Income Tax Regulations defines “cash surrender value” of a life insurance contract as genera lly equaling its “cash value,” which in turn is defined by proposed
§ 1.7702-2(b)(1) as the greater of “(i) [t]he maximum amount payable under the con…
PLR 202250011 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsDec 16, 2022
or reasonable termination dividend.” Section 1.7702-2(h)(2) of the
Proposed Income Tax Regulations defines “cash surrender value” of a life insurance contract as genera lly equaling its “cash value,” which in turn is defined by proposed
§ 1.7702-2(b)(1) as the greater of “(i) [t]he maximum amount payable under the con…
Notice 2007-86 — This notice provides additional transition relief, under section 409A of the Code, that was scheduled to expire on December 31, 2007. Generally, this notice ex… IRCNoticesNov 13, 2007related by meaning
g whether an estate making the section 6166 election will be required to provide security.
TAX CONVENTIONS
Announcement 2007-107 Announcement 2007-107 The competent authorities of the United States and the United Kingdom hereby enter into the following agreement (“the Agreement”) regarding the definition of “first noti…
PLR 202250012 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsDec 16, 2022
or reasonable termination dividend.” Section 1.7702-2(h)(2) of the
Proposed Income Tax Regulations defines “cash surrender value” of a life insurance contract as genera lly equaling its “cash value,” which in turn is defined by proposed
§ 1.7702-2(b)(1) as the greater of “(i) [t]he maximum amount payable under the con…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PLR 202452004 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsDec 27, 2024
ct. With regard to a life insurance contract, § 7702(f)(2)(A) defines
“cash surrender value” as “cash value determined without regard to any surrender charge, policy loan, or reasonable termination dividend.” Section 1.7702-2(h)(2) of the
Proposed Income Tax Regulations defines “cash surrender value” of a life insuranc…