Internal Revenue Bulletin:  2009-20 

May 18, 2009 

GIFT TAX


Table of Contents

T.D. 9448 T.D. 9448

Final, temporary, and proposed regulations under section 7520 of the Code provide guidance relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. The regulations will affect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. The regulations are necessary because section 7520(c)(3) directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available.

REG-107845-08 REG-107845-08

Final, temporary, and proposed regulations under section 7520 of the Code provide guidance relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. The regulations will affect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. The regulations are necessary because section 7520(c)(3) directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available.


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