# Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts
> **IRS** · Final regulations. · Published 2005-03-01 · Effective 2005-03-01 · 70 FR 9869
## Document
- **Document number:** 05-3825
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 9869
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2005/03/01/05-3825/diversification-requirements-for-variable-annuity-endowment-and-life-insurance-contracts)
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