federal_register: 2011-19675

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2011-19675 Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests Rule This document contains final regulations relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. These regulations will affect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. These regulations are necessary because section 7520(c)(3) directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available. 2011-08-10 2011 8 https://www.federalregister.gov/documents/2011/08/10/2011-19675/use-of-actuarial-tables-in-valuing-annuities-interests-for-life-or-terms-of-years-and-remainder-or https://www.govinfo.gov/content/pkg/FR-2011-08-10/pdf/2011-19675.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. These regulations will affect the valuation of inter vivos and...  

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