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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 the failure of one or more contracts to meet the definition of a life insurance contract under § 7702(a) or to satisfy the requirements of § 101(f) of the Internal Revenue Code. Rev. Rul. 91–17, 1991–1 C.B. 190, is superseded in part; Notice 99–48, 1999–2 C.B. 429, is superseded.

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▸Contents — Internal Revenue Bulletin 2008-29

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