Proposed Rule2022-12105
Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests; Correction
Primary source
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Published
June 6, 2022
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document contains corrections to a notice of proposed rulemaking (REG-122770-18) that was published in the Federal Register on Thursday, May 5, 2022. The proposed rulemaking proposed regulations relating to the use of actuarial tables in valuing annuities, interests for life or a term of years, and remainder or reversionary interests.
Full Text
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<title>Federal Register, Volume 87 Issue 108 (Monday, June 6, 2022)</title>
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[Federal Register Volume 87, Number 108 (Monday, June 6, 2022)]
[Proposed Rules]
[Pages 34223-34224]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-12105]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-122770-18]
RIN 1545-BP00
Use of Actuarial Tables in Valuing Annuities, Interests for Life
or a Term of Years, and Remainder or Reversionary Interests; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to a notice of proposed rulemaking.
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SUMMARY: This document contains corrections to a notice of proposed
rulemaking (REG-122770-18) that was published in the Federal Register
on Thursday, May 5, 2022. The proposed rulemaking proposed regulations
relating to the use of actuarial tables in valuing annuities, interests
for life or a term of years, and remainder or reversionary interests.
DATES: Written or electronic comments and requests for a public hearing
are still being accepted and must be received by July 5, 2022.
ADDRESSES: Commenters are strongly encouraged to submit public comments
electronically. Submit electronic submissions via the Federal
eRulemaking Portal at <a href="http://www.regulations.gov">www.regulations.gov</a> (indicate IRS and REG-122770-
18) by following the online instructions for submitting comments. Once
submitted to the Federal eRulemaking Portal, comments cannot be edited
or withdrawn. The IRS expects to have limited personnel available to
process public comments that are submitted on paper through mail. Until
further notice, any comments submitted on paper will be considered to
the extent practicable. The Department of the Treasury (Treasury
Department) and the IRS will publish for public availability any
comment submitted electronically, and to the extent practicable on
paper, to its public docket. Send paper submissions to: CC:PA:LPD:PR
(REG-122770-18), Room 5203, Internal Revenue Service, P.O. Box 7604,
Ben Franklin Station, Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Mayer R. Samuels of the Office of Associate Chief Counsel (Passthroughs
and Special Industries), (202) 317-6859; concerning the submission of
comments or requests for a public hearing, Regina L. Johnson, (202)
317-5177, (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking that is the subject of this
document is under section 7520 of the Internal Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking (REG-122770-18)
contains errors that need to be corrected.
Correction of Publication
Accordingly, the notice of proposed rulemaking (REG-122770-18),
which was the subject of FR Doc. 2022-02303,
[[Page 34224]]
published May 5, 2022, at 87 FR 26806, is corrected as follows:
1. On page 26809, in the first column, the third and fourth lines
from the bottom of the partial paragraph of (b)(2), the language, ``in
the in the'' is corrected to read ``in the''.
2. On page 26811, in the third column, the fifth line from the
bottom of paragraph (e)(1), the language, ``in the in the'' is
corrected to read ``in the''.
3. On page 26812, in the first column, the second line of paragraph
(e)(3)(i), the language, ``l<INF>x</INF>'' is corrected to read ``lx''.
4. On page 26815, in the first column, the third line of paragraph
(a)(1), the language, ``l<INF>x</INF>'' is corrected to read ``lx''.
Oluwafunmilayo A. Taylor,
Branch Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2022-12105 Filed 6-3-22; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on June 6, 2022.
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