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 automatically obtain a waiver, under § 7702(f)(8) or § 101(f)(3)(H) of the Internal Revenue Code, for certain reasonable errors that caused the contract to fail to satisfy the requirements of § 7702 or § 101(f), as applicable. Rev. Rul. 91–17, 1991–1 C.B. 190, is amplified.
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