Section 6111.—Registra- tion of Tax Shelters

26 CFR 301.6111–2: Confidential corporate tax shelters.

Whether transactions involving a pension plan that holds life insurance contracts and annuity contracts for the benefit of a participant which provide for benefits at normal retirement age in excess of the participant’s benefits at normal retirement age under the terms of the plan are transactions that must be registered. See Rev. Rul. 2004-20, page 546.