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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2011-30 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 This revenue procedure applies to the direct transfer of a portion of the cash surrender value of an existing annuity contract for a second annuity contract, regardless of whether the two annuity contracts are issued by the same or different companies.

.02 This revenue procedure does not apply to transactions to which § 72(a)(2) applies.

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▸Contents — Internal Revenue Bulletin 2011-30
Internal Revenue Bulletin 2011-30

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