Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, etc.; Correction
Federal Register: June 8, 2009 (Volume 74, Number 108)
Rules and Regulations
Page 27080
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
DOCID:fr08jn09-8
DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Parts 1, 20 and 25
TD 9448
RIN 1545-BH96; RIN 1545-BI56
Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to final and temporary regulations.
SUMMARY: This document contains a correction to final and temporary regulations (TD 9448, that were published in the Federal Register on
Thursday, May 7, 2009 (74 FR 21438). This regulation relates to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests.
DATES: This correction is effective on June 8, 2009 and is applicable beginning May 1, 2009.
FOR FURTHER INFORMATION CONTACT: Mayer R. Samuels, (202) 622-3090 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations (TD 9448) that are the subject of this correction is under section 2031of the Internal Revenue Code.
Need for Correction
As published, TD 9448 contains errors that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the final and temporary regulations
(TD 9448), that were the subject of FR Doc. E9-10111, is corrected as follows: 1. On page 21439, in the preamble under the paragraph heading
``Background'', in the table ``CROSS REFERENCE TO REGULATION
SECTIONS'', the fourth column under section 2031, the third line, the language ``Table S (5/1/99-05/01/99) and Life'' is corrected to read
``Table S (5/1/99-04/30/09) and Life''. 2. On page 21439, in the preamble under the paragraph heading,
``Transitional Rules'', in the first column, nine lines from the bottom, the language, ``on or after May 7, 2009, and before July'' is corrected to read ``on or after May 1, 2009, and before July''.
Treena V. Garrett,
Federal Register Liaison, Publications and Regulations Branch, Legal
Processing Division, Associate Chief Counsel, Procedure and
Administration.
FR Doc. E9-13242 Filed 6-5-09; 8:45 am
BILLING CODE 4830-01-P