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Introduction

SECTION 4. SAFE HARBORS UNDER

Internal Revenue Bulletin 2006-45 · 2026-10-03 edition · updated 2026-10-04 · United States

SECTION 7702

The following safe harbors apply for purposes of determining reasonable mortality charges under § 7702:

.01 Notice 88–128 . The interim rules described in Notice 88–128 remain in effect, except as otherwise modified by this notice.

.02 1980 CSO tables . A mortality charge with respect to a life insurance contract will satisfy the requirements of

November 6, 2006 848 2006–45 I.R.B.

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▸Contents — Internal Revenue Bulletin 2006-45
Internal Revenue Bulletin 2006-45

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