Attained Age of the Insured Under Section 7702; Correction

---
identifier: "/us/fr/E6-17572"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Attained Age of the Insured Under Section 7702; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "E6-17572"
section_name: "Attained Age of the Insured Under Section 7702; Correction"
positive_law: false
currency: "2006-10-20"
last_updated: "2006-10-20"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "E6-17572"
document_type: "rule"
publication_date: "2006-10-20"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "RIN-1545-BD00"
fr_citation: "71 FR 61888"
fr_volume: 71
docket_ids:
  - "TD 9287"
effective_date: "2006-09-13"
fr_action: "Correction to final regulations."
---


#  Attained Age of the Insured Under Section 7702; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to final regulations.

**SUMMARY:**

This document corrects the final regulation (TD 9287) that was published in the *Federal Register* on Wednesday, September 13, 2006 (71 FR 53967), explaining how to determine the attained age of an insured for purposes of testing whether a contract qualifies as a life insurance contract for Federal income tax purposes.

**DATES:**

*Effective Date:* This correction is effective September 13, 2006.

**FOR FURTHER INFORMATION CONTACT:**

Ann H. Logan, (202) 622-3970 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The final regulation (TD 9287) that is the subject of this correction is under section 7702 of the Internal Revenue Code.

**Need for Correction**

As published, TD 9287 contains an error that may prove to be misleading and is in need of clarification.

**Correction of Publication**

Accordingly, the publication of the final regulation (TD 9287) that was the subject of FR. Doc. E6-15117, is corrected as follows:

On page 53967, column 3, in the heading, the RIN number “RIN 1545-BE53” is corrected to read “RIN 1545-BD00”.

Guy R. Traynor,

Federal Register Liaison, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).