# Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests
> **IRS** · Final regulations and removal of temporary regulations. · Published 2011-08-10 · Effective 2011-08-10 · 76 FR 49570
## Document
- **Document number:** 2011-19675
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 49570
- **CFR reference:** 26 CFR 1
- **Publication date:** 2011-08-10
- **Effective date:** 2011-08-10
- **Treasury docket:** TD 9540
## Abstract

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.

## Source
- [Federal Register document](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)
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