Treasury Regulations (26 C.F.R.)
26 CFR § 1.7702-0
Table of contents.
This section lists the captions that appear in §§ 1.7702-1, 1.7702-2, and 1.7702-3.
(a) General rule.
(b) Reasonable mortality charges.
(1) Actually expected to be imposed.
(2) Limit on charges.
(c) Safe harbors.
(1) 1980 C.S.O. Basic Mortality Tables.
(2) Unisex tables and smoker/nonsmoker tables.
(3) Certain contracts based on 1958 C.S.O. table.
(d) Definitions.
(1) Prevailing commissioners' standard tables.
(2) Substandard risk.
(3) Nonparticipating contract.
(4) Charge reduction mechanism.
(5) Plan of insurance.
(e) Effective date.
(a) In general.
(b) Contract insuring a single life.
(c) Contract insuring multiple lives on a last-to-die basis.
(1) In general.
(2) Modifications to cash value and future mortality charges upon the death of insured.
(d) Contract insuring multiple lives on a first-to-die basis.
(e) Examples.
(f) Effective dates.
(1) In general.
(2) Contracts issued before the general effective date.
(a) In general.
(b) Cash value.
(1) In general.
(2) Amounts excluded from cash value.
(c) Death benefit.
(1) In general.
(2) Qualified accelerated death benefit treated as death benefit.
(d) Qualified accelerated death benefit.
(1) In general.
(2) Determination of present value of the reduction in death benefit.
(3) Examples.
(e) Terminally ill defined.
(f) Certain other additional benefits.
(1) In general.
(2) Examples.
(g) Adjustments under section 7702(f)(7).
(h) Cash surrender value.
(1) In general.
(2) For purposes of section 7702(f)(7).
(i) Net surrender value.
(j) Effective date and special rules.
(1) In general.
(2) Provision of certain benefits before July 1, 1993.
(i) Not treated as cash value.
(ii) No effect on date of issuance.
(iii) Special rule for addition of benefit or loan provision after December 15, 1992.
(3) Addition of qualified accelerated death benefit.
(4) Addition of other additional benefits.
[T.D. 9287, 71 FR 53970, Sept. 13, 2006]
Source: view the official text
In this part (40 sections)
- 1.6709-1T · Penalties with respect to mortgage credit certificates…
- 1.6851-1 · Termination assessments of income tax.
- 1.6851-2 · Certificates of compliance with income tax laws by departing…
- 1.6851-3 · Furnishing of bond to insure payment; cross reference.
- 1.7476-1 · Interested parties.
- 1.7476-2 · Notice to interested parties.
- 1.7476-3 · Notice of determination.
- 1.7519-0T · Table of contents (temporary).
- 1.7519-1T · Required payments for entities electing not to have…
- 1.7519-2T · Required payments—procedures and administration (temporary).
- 1.7519-3T · Effective date (temporary).
- 1.7520-1 · Valuation of annuities, unitrust interests, interests for…
- 1.7520-2 · Valuation of charitable interests.
- 1.7520-3 · Limitation on the application of section 7520.
- 1.7520-4 · Transitional rules.
- 1.7701-1 · Definitions; spouse, husband and wife, husband, wife,…
- 1.7701(l)-0 · (l)-0 Table of contents.
- 1.7701(l)-1 · (l)-1 Conduit financing arrangements.
- 1.7701(l)-3 · (l)-3 Recharacterizing financing arrangements involving…
- 1.7701(l)-4 · (l)-4 Rules regarding inversion transactions.
- 1.7702-0 · Table of contents.
- 1.7702-2 · Attained age of the insured under a life insurance contract.
- 1.7702B-1 · Consumer protection provisions.
- 1.7702B-2 · Special rules for pre-1997 long-term care insurance…
- 1.7703-1 · Determination of marital status.
- 1.7704-1 · Publicly traded partnerships.
- 1.7704-2 · Transition provisions.
- 1.7704-3 · Qualifying income.
- 1.7704-4 · Qualifying income—mineral and natural resources.
- 1.7872-1 - 1.7872-4 · §§ 1.7872-1-1.7872-4 [Reserved]
- 1.7872-5 · Exempted loans.
- 1.7872-5T · Exempted loans (temporary).
- 1.7872-15 · Split-dollar loans.
- 1.7872-16 · Loans to an exchange facilitator under § 1.468B-6.
- 1.7874-1 · Disregard of affiliate-owned stock.
- 1.7874-2 · Surrogate foreign corporation.
- 1.7874-3 · Substantial business activities.
- 1.7874-4 · Disregard of certain stock related to the domestic entity…
- 1.7874-5 · Effect of certain transfers of stock related to the…
- 1.7874-6 · Stock transferred by members of the EAG.