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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2008-29 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a procedure by which an issuer of a life insurance contract may remedy a failure to account for charges for qualified additional benefits (QABs) under the expense charge rule of § 7702(c)(3)(B)(ii) of the Internal Revenue Code. Rev. Rul. 2005–6, 2005–1 C.B. 471, is amplified.

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▸Contents — Internal Revenue Bulletin 2008-29

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