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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2007-7 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice requests comments on how the Internal Revenue Service (the Service) might improve the procedures for obtaining closing agreements to correct inadvertent failures of life insurance or annuity contracts to satisfy the requirements of §§ 817(h), 7702 or 7702A of the Internal Revenue Code (Code), as applicable. This notice also provides four draft model closing agreements for comment.

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▸Contents — Internal Revenue Bulletin 2007-7
Internal Revenue Bulletin 2007-7

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