Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
Rev. Rul. 2002-82(PDF, 20K)
Viatical settlement providers; licensing. This ruling defines when a viatical settlement provider is required to be licensed by a state rather than meeting requirements imposed by the National Association of Insurance Commissioners.
Announcement 2002-113(PDF, 15K)
This document contains corrections to proposed regulations (REG-124667-02, 2002-44 I.R.B. 791) that would consolidate the content requirements applicable to explanations of qualified joint and survivor annuities and preretirement survivor annuities payable under certain retirement plans.
Announcement 2002-115(PDF, 27K)
The Service announces changes to excise tax rates effective after December 31, 2002.
Notice 2002-80(PDF, 16K)
Weighted average interest rate update. The weighted average interest rate for December 2002 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.
T.D. 9021(PDF, 53K)
Final regulations under section 72(p) of the Code relate to loans made from a qualified employer plan to plan participants or beneficiaries. The regulations address the suspension of loan repayments during a leave for military service under section 414(u)(4), the effect of a new loan following a deemed distribution of a prior loan, the effect of refinancings, and multiple loans.
Announcement 2002-114(PDF, 15K)
This document contains a correction to the advance notice of proposed regulations (published as Announcement 2002-91, 2002-40 I.R.B. 685) relating to the issuance of tax-exempt bonds for the government use portion of an output facility that is used for both government and private business use.
Rev. Proc. 2002-74(PDF, 27K)
Insurance companies; loss discounting. This procedure clarifies that the composite method set forth in Notice 88-100 for discounting unpaid losses is permitted, but not required, for certain insurance companies subject to tax under section 831 of the Code. This document further provides an alternative method that is permitted for insurance companies not using the composite method, and sets forth a procedure for insurance companies to obtain automatic consent of the Commissioner to change to either method of accounting. Section V of Notice 88-100 obsolete to the extent it provides that the composite method is mandatory. Rev. Proc. 2002-9 modified and amplified.
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