Internal Revenue Bulletin:  2010-34 

August 23, 2010 

ADMINISTRATIVE


Table of Contents

Rev. Proc. 2010-28 Rev. Proc. 2010-28

This procedure proposes a safe harbor for contracts with a maturity date of 100, which are intended to qualify as life insurance contracts under section 7702 of the Code and avoid characterization as a MEC under section 7702A, provided the contract complies with certain testing methodologies set out in the revenue procedure. Notice 2009-47 obsoleted.


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