Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts

tax-irs · IRS · Rule · Published 2005-03-01 · Effective 2005-03-01 · 70 FR 9869

Document

Document number: 05-3825
Federal Register citation: 70 FR 9869
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2005-03-01
Effective date: 2005-03-01
Treasury docket: TD 9185

Abstract

This document contains final regulations removing provisions of the Income Tax Regulations that apply a look-through rule to assets of a nonregistered partnership for purposes of satisfying the diversification requirements of section 817(h) of the Internal Revenue Code.

Source

Authoritative: Federal Register document
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