INCOME TAX

Rev. Rul. 2007–10, page 660. Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 2006 and 2007. Rev. Rul. 92–19 supplemented in part.

T.D. 9311, page 635. REG–147144–06, page 680. Final, temporary, and proposed regulations under section 367(a) of the Code provide rules for entering into gain recognition agreements. The regulations clarify the effect that various transactions have on existing gain recognition agreements. Final regulations update certain cross-references in current regulations.

Notice 2007–22, page 670. This notice provides guidance on rollovers from health Flexible Spending Arrangements (health FSAs) and Health Reimbursement Arrangements (HRAs) to Health Savings Accounts (HSAs) under amendments to the Code by section 302 of the Health Opportunity Patient Empowerment Act of 2006 included in the Tax Relief and Health Care Act of 2006. Notices 2002–45

Finding Lists begin on page ii.