Rev. Rul. 2020-19 Inssurance reserves under IRC 807(f)

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Sept. 9, 2020

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Issue Number: rr-20-19

Inside This Issue

Revenue Ruling 2020-19, which provides guidance on what constitutes a change in basis of computing life insurance reserves under § 807(f) of the Internal Revenue Code, as amended by the Tax Cuts and Jobs Act, and § 1.807-4 of the final regulations (TD 9911), which is being released contemporaneously with this revenue ruling. This revenue ruling provides specific holdings in a number of different situations, with each holding indicating whether the described situation is a change in basis under § 807(f).

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