In Announcement 2009-52 (2009-25 IRB 1106), the IRS corrects temporary and final regulations that make changes to the actuarial tables regarding the valuing of annuities, interests for life or term of years, and remainder or reversionary interests.
See also "IRS Corrects Temporary, Final Regs on Revised Actuarial Tables," 2009 TNT 117-11 (June 22, 2009)
Posted by Gary Robillard, Associate Editor, Wealth Strategies Journal.

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