Information Reporting and Transfer for Valuable Consideration Rules for Section 1035 Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register July 9, 2026. Document 2026-13830. Updated Nov. 8, 2026.
- What it does
This document contains final regulations providing guidance on the application of the transfer for valuable consideration rules and associated information reporting requirements for reportable policy sales of interests in life insurance contracts to exchanges of life insurance contracts qualifying for nonrecognition of gain or loss and certain acquisitions of interests in life insurance contracts in transactions that qualify as corporate reorganizations. The final regulations affect parties involved in these life insurance contract transactions, including with respect to payments of reportable death benefits.
The Internal Revenue Service's summary, as published in the Federal Register.
- What changed in the regulation
1 part of Title 26 of the Code of Federal Regulations:
Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).
- Compared with
The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.
Counted by the Tribune from Federal Register records since Jan. 1, 2025.
- Before this
No earlier Federal Register document under regulation identifier 1545-BQ07 since Jan. 1, 2025.
- What happens next and when
Effective date: These regulations are effective on July 9, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-13830 |
|---|---|
| Action | Final rule. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | July 9, 2026 |
| Effective date | July 9, 2026 |
| Regulation identifier (RIN) | 1545-BQ07 |
| Docket | IRS-2023-0023 |
Source: the Federal Register (public domain). The document in the Federal Register