SECTION 4. EFFECTIVE DATE
Internal Revenue Bulletin 2006-29 · 2026-10-03 edition · updated 2026-10-04 · United States
The regulations will be revised to incorporate the guidance set forth in this notice. Taxpayers may rely on this notice for
designations made by the Secretary after October 22, 2004. Therefore, taxpayers may apply section 3.03 of this notice for all QLICIs made on or after October 22, 2004, and may apply section 3.04 of this notice for all QLICIs made by CDEs from allocations under § 1400N(m).
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