[Federal Register Volume 87, Number 108 (Monday, June 6, 2022)]
[Proposed Rules]
[Pages 34223-34224]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-12105]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-122770-18]
RIN 1545-BP00


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

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking (REG-122770-18) that was published in the Federal Register 
on Thursday, May 5, 2022. The proposed rulemaking proposed regulations 
relating to the use of actuarial tables in valuing annuities, interests 
for life or a term of years, and remainder or reversionary interests.

DATES: Written or electronic comments and requests for a public hearing 
are still being accepted and must be received by July 5, 2022.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically. Submit electronic submissions via the Federal 
eRulemaking Portal at www.regulations.gov (indicate IRS and REG-122770-
18) by following the online instructions for submitting comments. Once 
submitted to the Federal eRulemaking Portal, comments cannot be edited 
or withdrawn. The IRS expects to have limited personnel available to 
process public comments that are submitted on paper through mail. Until 
further notice, any comments submitted on paper will be considered to 
the extent practicable. The Department of the Treasury (Treasury 
Department) and the IRS will publish for public availability any 
comment submitted electronically, and to the extent practicable on 
paper, to its public docket. Send paper submissions to: CC:PA:LPD:PR 
(REG-122770-18), Room 5203, Internal Revenue Service, P.O. Box 7604, 
Ben Franklin Station, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Mayer R. Samuels of the Office of Associate Chief Counsel (Passthroughs 
and Special Industries), (202) 317-6859; concerning the submission of 
comments or requests for a public hearing, Regina L. Johnson, (202) 
317-5177, (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking that is the subject of this 
document is under section 7520 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-122770-18) 
contains errors that need to be corrected.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-122770-18), 
which was the subject of FR Doc. 2022-02303,

[[Page 34224]]

published May 5, 2022, at 87 FR 26806, is corrected as follows:
    1. On page 26809, in the first column, the third and fourth lines 
from the bottom of the partial paragraph of (b)(2), the language, ``in 
the in the'' is corrected to read ``in the''.
    2. On page 26811, in the third column, the fifth line from the 
bottom of paragraph (e)(1), the language, ``in the in the'' is 
corrected to read ``in the''.
    3. On page 26812, in the first column, the second line of paragraph 
(e)(3)(i), the language, ``l<INF>x</INF>'' is corrected to read ``lx''.
    4. On page 26815, in the first column, the third line of paragraph 
(a)(1), the language, ``l<INF>x</INF>'' is corrected to read ``lx''.

Oluwafunmilayo A. Taylor,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2022-12105 Filed 6-3-22; 8:45 am]
BILLING CODE 4830-01-P