Revenue Procedure 2008-38, Revenue Procedure 2008-39, Revenue Procedure 2008-40, Revenue Procedure 2008-41, Revenue Procedure 2008-42
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 can be found here.
Document Name |
|---|
Supporting Statement A |
Supplementary Document |
2017-07-10 SS 1545-1752r.doc
Revenue Procedures.pdf
Revenue Procedure 2008-39 - Modified Endownment Contract Correction Program Extension |
Approved without change |
Extension without change of a currently approved collection | 2017-07-17 | |
|
Approved without change |
Extension without change of a currently approved collection | 2014-04-24 | |
|
Approved without change |
Extension without change of a currently approved collection | 2011-02-25 | |
|
Approved without change |
No material or nonsubstantive change to a currently approved collection | 2008-05-02 | |
|
Approved without change |
Extension without change of a currently approved collection | 2007-10-18 | |
|
Approved without change |
Extension without change of a currently approved collection | 2004-10-19 | |
|
Approved without change |
Extension without change of a currently approved collection | 2001-10-18 | |
|
Approved without change |
New collection (Request for a new OMB Control Number) | 2001-08-02 |
Revenue Procedure 2008-39 - Modified Endownment Contract Correction Program Extension
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