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Introduction

SECTION 6. REQUEST FOR

Internal Revenue Bulletin 2007-40 · 2026-10-03 edition · updated 2026-10-04 · United States

COMMENTS

.01 Comments are requested concerning the need for additional guidance in this area. Specifically, comments are requested regarding the existence of any non-tax regulatory rules or other requirements that limit an insurance company’s ability to invest in I-COLI Contracts and the effect of any experience rating, inter-insurance, reciprocal, or reinsurance arrangement on transactions involving I-COLI Contracts. In addition, the IRS would welcome comments on the operation of arrangements involving I-COLI Contracts.

.02 Comments should be submitted by December 31, 2007. Comments may be submitted by mail addressed to: In

October 1, 2007 748 2007–40 I.R.B.

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▸Contents — Internal Revenue Bulletin 2007-40
Internal Revenue Bulletin 2007-40

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