Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Correction

---
identifier: "/us/fr/00-24707"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "00-24707"
section_name: "Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Correction"
positive_law: false
currency: "2000-09-28"
last_updated: "2000-09-28"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "00-24707"
document_type: "rule"
publication_date: "2000-09-28"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 25"
rin: "1545-AX07"
fr_citation: "65 FR 58222"
fr_volume: 65
docket_ids:
  - "TD 8886"
effective_date: "2000-06-12"
fr_action: "Correction to final regulations."
---


#  [Corrected]

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to final regulations.

**SUMMARY:**

This document contains corrections to TD 8886, which was published in the *Federal Register* on Monday, June 12, 2000 (65 FR 36908). These regulations relate to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder of reversionary interests.

**DATES:**

Effective June 12, 2000.

**FOR FURTHER INFORMATION CONTACT:**

William Blodgett, (202) 622-3090 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The final regulations that are the subject of this correction are under section 7520 of the Internal Revenue Code.

**Need for Correction**

As published, TD 8886 contains errors which may prove to be misleading and are in need of clarification.

**Correction of Publication**

**26 CFR Part 25**

Accordingly, the publication of final regulations (TD 8886), which is the subject of FR Doc. 00-12986, is corrected as follows:

§ 25.2512-5

1. On page 36942, § 25.2512-5(d)(2)(v)(A), the first formula of the page, the language

is corrected to read

**26 CFR Part 25**

2. On page 36942, § 25.2512-5(d)(2)(v)(B), the second formula running the complete width of the page, the language

is corrected to read

Cynthia E. Grigsby

Chief, Regulations Unit, Office of Special Counsel, (Modernization & Strategic Planning).