ADMINISTRATIVE

T.D. 9000, page 87. REG–103735–00; REG–110311–98, page 109. Final, temporary, and proposed regulations under sections 6011, 6111, and 6112 of the Code modify the disclosure, registration, and list maintenance requirements relating to tax shelters.

Rev. Proc. 2002–43, page 99. Agent for the group. This procedure provides instructions relating to the determination of a substitute agent to act on behalf of a consolidated group, pursuant to sections 1.1502– 77(d) or 1.1502–77A(d) of the regulations. Procedures are provided for automatic approval of requests by a terminating common parent to designate its qualifying successor as substitute agent.

Rev. Proc. 2002–46, page 105. Changes in accounting method; non-life insurance com- panies; automatic consent. This procedure provides certain non-life insurance companies with a safe harbor method of accounting for premium acquisition expenses. This document also provides a procedure for these insurance companies to obtain automatic consent to change to this safe harbor method. Rev. Proc. 2002–9 modified and amplified.

July 15, 2002 2002–28 I.R.B.