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Introduction

SECTION 1. PURPOSE

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

This revenue procedure modifies the procedure by which an issuer of a life insurance contract may remedy an inadvertent non-egregious failure to comply with the modified endowment contract rules under § 7702A of the Internal Revenue Code. Rev. Proc. 2001–42, 2001–2 C.B. 212, is modified and amplified.

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

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