Treasury Regulations · 26 CFR
§ 1.7702-0. Table of contents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7702
Cite as 26 CFR § 1.7702-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 13, 2006 by T.D. 9287
- Issued under
- 26 U.S.C. § 7702
- Length
- 323 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
This section lists the captions that appear in §§ 1.7702-1, 1.7702-2, and 1.7702-3.
(a) General rule.
(b) Reasonable mortality charges.
(1) Actually expected to be imposed.
(2) Limit on charges.
(c) Safe harbors.
(1) 1980 C.S.O. Basic Mortality Tables.
(2) Unisex tables and smoker/nonsmoker tables.
(3) Certain contracts based on 1958 C.S.O. table.
(d) Definitions.
(1) Prevailing commissioners' standard tables.
(2) Substandard risk.
(3) Nonparticipating contract.
(4) Charge reduction mechanism.
(5) Plan of insurance.
(e) Effective date.
§ 1.7702-2 Attained age of the insured under a life insurance contract.(a) In general.
(b) Contract insuring a single life.
(c) Contract insuring multiple lives on a last-to-die basis.
(1) In general.
(2) Modifications to cash value and future mortality charges upon the death of insured.
(d) Contract insuring multiple lives on a first-to-die basis.
(e) Examples.
(f) Effective dates.
(1) In general.
(2) Contracts issued before the general effective date.
§ 1.7702-3 Definitions.(a) In general.
(b) Cash value.
(1) In general.
(2) Amounts excluded from cash value.
(c) Death benefit.
(1) In general.
(2) Qualified accelerated death benefit treated as death benefit.
(d) Qualified accelerated death benefit.
(1) In general.
(2) Determination of present value of the reduction in death benefit.
(3) Examples.
(e) Terminally ill defined.
(f) Certain other additional benefits.
(1) In general.
(2) Examples.
(g) Adjustments under section 7702(f)(7).
(h) Cash surrender value.
(1) In general.
(2) For purposes of section 7702(f)(7).
(i) Net surrender value.
(j) Effective date and special rules.
(1) In general.
(2) Provision of certain benefits before July 1, 1993.
(i) Not treated as cash value.
(ii) No effect on date of issuance.
(iii) Special rule for addition of benefit or loan provision after December 15, 1992.
(3) Addition of qualified accelerated death benefit.
(4) Addition of other additional benefits.
[T.D. 9287, 71 FR 53970, Sept. 13, 2006]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9287 (71 FR 53970)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- General actuarial valuations
Nearby sections
- § 1.7701(l)-0 Table of contents.
- § 1.7701(l)-1 Conduit financing arrangements.
- § 1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock.
- § 1.7701(l)-4 Rules regarding inversion transactions.
- § 1.7702-0 Table of contents.
- § 1.7702-2 Attained age of the insured under a life insurance contract.
- § 1.7702B-1 Consumer protection provisions.
- § 1.7702B-2 Special rules for pre-1997 long-term care insurance contracts.
- § 1.7703-1 Determination of marital status.