Internal Revenue Bulletin: 2009-25 |
June 22, 2009 |
Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Correction
Table of Contents
This document contains a correction to final regulations (T.D. 9448, 2009-20 I.R.B. 942) that were published in the Federal Register on Thursday, May 7, 2009 (74 FR 21438). This regulation relates to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests.
The final regulation (T.D. 9448) that is the subject of this correction is under sections 170 and 2032 of the Internal Revenue Code.
As published, T.D. 9448 contains errors that may prove to be misleading and is in need of clarification.
* * * * *
Accordingly, 26 CFR parts 1 and 20 is corrected by making the following correcting amendments:
Paragraph 1. The authority citation for part 1 continues to read in part as follows:
Authority: 26 USC 7805 * * *
Par. 2. For each section listed in the table below, remove the language in the “Remove” column and add in its place the language in the “Add” column as set forth below:
| Section | Remove | Add |
|---|---|---|
| §1.170A-12(e)(2) following the formula...... | Table 90CM in §20.2031-7.... | Table 2000CM in §20.2031-7T. |
Par. 3. The authority citation for part 20 continues to read in part as follows:
Authority: 26 USC 7805 * * *
Par. 4. Section 20.2032-1 is amended by revising paragraph (f)(1) to read as follows:
* * * * *
(f) * * *
(1) [Reserved]. Further guidance, see §20.2032-1T(f)(1).
* * * * *
Treena V. Garrett,
Federal Register Liaison,
Publications
and Regulations Branch,
Legal Processing Division,
Associate
Chief Counsel
(Procedure and Administration).
Note
(Filed by the Office of the Federal Register on June 5, 2009, 8:45 a.m., and published in the issue of the Federal Register for June 8, 2009, 74 F.R. 27079)
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