Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests
other · IRS · Rule · Published 2023-06-07 · Effective 2023-06-01 · 88 FR 37424
Document
Document number
2023-11837
Federal Register citation
88 FR 37424
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2023-06-07
Effective date
2023-06-01
Treasury docket
TD 9974
Abstract
This document contains final regulations relating to the use of actuarial tables in valuing annuities, interests for life or a term of years in property, and remainder or reversionary interests in property. These regulations are necessary because applicable law requires that the actuarial tables be revised not less frequently than once each 10 years. These regulations will affect persons valuing inter vivos and testamentary transfers of interests in property dependent on one or more measuring lives.