SECTION 1. PURPOSE
Internal Revenue Bulletin 2009-24 · 2026-10-03 edition · updated 2026-10-04 · United States
The purpose of this notice is to request comments on a proposed safe harbor addressing the application of §§ 7702 and 7702A of the Internal Revenue Code to life insurance contracts that mature after
the insured individual (“the insured”) attains age 100. This notice also requests comments on the treatment of amounts received under a life insurance contract after it has matured.
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