Tax News Update    Email this document    Print this document  

September 9, 2020

IRS issues advance copy of final IRC Section 807(f) regulations on computing life insurance reserves

The IRS has issued an advanced copy of final regulations (TD 9911) under IRC Section 807(f) with guidance on the computation of life insurance reserves and the change in basis of computing certain reserves held by life insurance companies. A Tax Alert on the regulations is forthcoming.