OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Revenue Procedure 2008-38, Revenue Procedure 2008-39, Revenue Procedure 2008-40, Revenue Procedure 2008-41, Revenue Procedure 2008-42

OMB 1545-1752 · TREAS/IRS.

OMB 1545-1752

RP 2008-40 allows issuers of life insurance contracts that have failed to meet the definition of life insurance contract under section 7702 or to satisfy the requirements of section 101(f) of the IRC to cure these contracts so that they do not fail section 7702 or section 101(f). RP 2008-38 allows issuers of variable contracts that have failed to meet the diversification requirements of section 817(h) to cure these contracts so that they do not fail section 817(h). RP 2008-39 allows issuers of life insurance contracts whose contracts have failed to meet the tests of section 7702A to cure these contracts that have inadvertently become modified endowment contracts. Rev. Proc. 2008-41 provides a procedure by which an issuer of a variable contract may remedy an inadvertent failure of a variable contract to meet the diversification requirements of section 817(h). RP 2008-42 provides guidance.

The latest form for Revenue Procedure 2008-38, Revenue Procedure 2008-39, Revenue Procedure 2008-40, Revenue Procedure 2008-41, Revenue Procedure 2008-42 expires 2020-11-30 and is listed under ICR 201705-1545-014.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
2017-07-10 SS 1545-1752r.docSupporting Statement A
Revenue Procedures.pdf Supplementary Document
Revenue Procedure 2008-39 - Modified Endownment Contract Correction Program Extension Information collection
Revenue Procedure 2008-42 - Section 7702(f)(8) or Section 101(f)(3)(H) Automatic Waiver Program Information collection
Revenue Procedure 2008-41 - Variable Contract Correction Program Information collection
Revenue Procedure 2008-38 - Qualified Additional Benefits Correction Program Information collection
Revenue Procedure 2008-40 - Life Insurance Contract Correction Program Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
201705-1545-014 Extension without change of a currently approved collection 2017-07-17 Approved without change
201309-1545-087 Extension without change of a currently approved collection 2014-04-24 Approved without change
201101-1545-011 Extension without change of a currently approved collection 2011-02-25 Approved without change
200805-1545-001 No material or nonsubstantive change to a currently approved collection 2008-05-02 Approved without change
200708-1545-031 Extension without change of a currently approved collection 2007-10-18 Approved without change
200410-1545-008 Extension without change of a currently approved collection 2004-10-19 Approved without change
200110-1545-012 Extension without change of a currently approved collection 2001-10-18 Approved without change
200108-1545-004 New collection (Request for a new OMB Control Number) 2001-08-02 Approved without change

OMB Details

Revenue Procedure 2008-39 - Modified Endownment Contract Correction Program Extension

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