Information Reporting and Transfer for Valuable Consideration Rules for Section 1035 Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions

Document 2026-13830 is a Final Rule published by the Department of the Treasury in the Federal Register on July 9, 2026, with an effective date of July 9, 2026. 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. View the original at https://www.federalregister.gov/documents/2026/07/09/2026-13830/information-reporting-and-transfer-for-valuable-consideration-rules-for-section-1035-exchanges-of.

No. Document 2026-13830 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.