Internal Revenue Service June 7, 2023 – Federal Register Recent Federal Regulation Documents

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Malta Personal Retirement Scheme Listed Transaction

Document Number: 2023-11861

Type: Proposed Rule

Date: 2023-06-07

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains proposed regulations that would identify transactions that are the same as, or substantially similar to, certain Malta personal retirement scheme transactions as listed transactions, a type of reportable transaction. Material advisors and participants in these listed transactions would be required to file disclosures with the IRS and be subject to penalties for failure to disclose. These proposed regulations would affect participants in these transactions as well as material advisors. This document also provides notice of a public hearing on the proposed regulations.

https://regulations.justia.com/regulations/fedreg/2023/06/07/2023-11861.html

Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests

Document Number: 2023-11837

Type: Rule

Date: 2023-06-07

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

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.

https://regulations.justia.com/regulations/fedreg/2023/06/07/2023-11837.html