JUNE 23, 2000 


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IRS Issues Final Regulations for Actuarial Tables

The Internal Revenue Service has issued final regulations relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. These regulations, effective as of January 12, 2000, take into account the most recent data on mortality rates and affect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. 

To view the document online, go to www.access.gpo.gov/su_docs/
fedreg/a000612c.html.

Source: 65 Federal Register 36907-36944

6-12-2000