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Rule

Attained Age of the Insured Under Section 7702; Correction

Action

Correction To Final Regulations.

Summary

This document corrects the final regulation (TD 9287) that was published in the Federal Register on Wednesday, September 13, 2006 (71 FR 53967), explaining how to determine the attained age of an insured for purposes of testing whether a contract qualifies as a life insurance contract for Federal income tax purposes.

 

Table of Contents Back to Top

DATES: Back to Top

Effective Date: This correction is effective September 13, 2006.

FOR FURTHER INFORMATION CONTACT: Back to Top

Ann H. Logan, (202) 622-3970 (not a toll-free number).

SUPPLEMENTARY INFORMATION: Back to Top

Background Back to Top

The final regulation (TD 9287) that is the subject of this correction is under section 7702 of the Internal Revenue Code.

Need for Correction Back to Top

As published, TD 9287 contains an error that may prove to be misleading and is in need of clarification.

Correction of Publication Back to Top

Accordingly, the publication of the final regulation (TD 9287) that was the subject of FR. Doc. E6-15117, is corrected as follows:

On page 53967, column 3, in the heading, the RIN number “RIN 1545-BE53” is corrected to read “RIN 1545-BD00”.

Guy R. Traynor,

Federal Register Liaison, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. E6-17572 Filed 10-19-06; 8:45 am]

BILLING CODE 4830-01-P

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