Completed Research

2001 CSO Implementation Under IRC Sections 7702 and 7702A
The Taxation Section established the 2001 CSO Maturity Age Task Force to propose methodologies that would be actuarially acceptable under Sections 7702 and 7702A of the Code for calculations under contracts that do not provide for actual maturity before age 100. These recommendations were originally reported in the May 2006 issue of Taxing Times.

• Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code Sections 7702 and 7702A

Determining the "Actuarial Present Value" of Certain "Additional Benefits" Under Treas. Reg. Section 1.401(a)(9)-6, Q&A-12

Read the Taxation Section's Required Minimum Distribution Working Group Report examining types of benefits covered under Treas. Reg. Sec. 1401(a)(9)-6, Q&A-12 as well as possible assumptions and methods for calculating the actuarial present values of additional benefits provided under an annuity contract.