# Alternate valuation.
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains a correction to final regulations (TD 9448), that were published in the *Federal Register* on Thursday, May 7, 2009 (74 FR 21438). This regulation relates to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests.
**DATES:**
This correction is effective on June 8, 2009 and is applicable beginning May 1, 2009.
**FOR FURTHER INFORMATION CONTACT:**
Mayer R. Samuels, (202) 622-3090 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulation (TD 9448) that is the subject of this correction is under sections 170 and 2032 of the Internal Revenue Code.
**Need for Correction**
As published, TD 9448 contains errors that may prove to be misleading and is in need of clarification.
**List of Subjects**
Income taxes, Reporting and recordkeeping requirements.
Estate taxes, Reporting and recordkeeping requirements.
**26 CFR Part 1**
**Correction of Publication**
Accordingly, 26 CFR parts 1 and 20 is corrected by making the following correcting amendments:
**PART 1—INCOME TAXES**
*Paragraph 1* . The authority citation for part 1 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
**26 CFR Part 1**
*Par. 2.* For each section listed in the table below, remove the language in the “Remove” column and add in its place the language in the “Add” column as set forth below:
| Section | Remove | Add |
| --- | --- | --- |
| § 1.170A-12(e)(2) following the formula | Table 90CM in § 20.2031-7 | Table 2000CM in § 20.2031-7T. |
**26 CFR Part 20**
**PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954**
*Par. 3.* The authority citation for part 20 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
**26 CFR Part 20**
*Par. 4* . Section 20.2032-1 is amended by revising paragraph (f)(1) to read as follows:
§ 20.2032-1
(f) * * *
(1) [Reserved]. Further guidance, see § 20.2032-1T(f)(1).
Treena V. Garrett,
Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).