Treasury Regulations · 26 CFR

§ 1.816-1. Life insurance reserves.

In effect eCFR current as of October 15, 2026

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. § 816

Cite as 26 CFR § 1.816-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status: In the current eCFR
Issued: October 13, 2020 by T.D. 9911
Issued under: 26 U.S.C. § 816
Length: 173 words · about 1 min to read
Cross-references: cites 3 Code sections and 1 regulation; cited by 0

¶(a) Definition of life insurance reserves. Except as provided in section 816(h), a reserve that meets the requirements of section 816(b)(1) and (2) will not be disqualified as a life insurance reserve solely because the method used to compute the reserve takes into account other factors, provided that the method used to compute the reserve is a tax reserve method as defined in section 807(d)(3) and that such reserve is not an asset adequacy reserve as described in § 1.807-1(b).

¶(b) Applicability date. The section applies to taxable years beginning after October 13, 2020.

However, a taxpayer may choose to apply the rules of this section for a taxable year beginning after December 31, 2017, the effective date of the revision of section 807 by Public Law 115-97, and on or before October 13, 2020, provided the taxpayer consistently applies the rules of this section to that taxable year and all subsequent taxable years. See section 7805(b)(7).

[T.D. 9911, 85 FR 64393, Oct. 13, 2020]

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

§ 1.807-1 Computation of life insurance reserves.

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.

October 13, 2020Issued by T.D. 9911 (85 FR 64393)

Where it sits in 26 CFR

Nearby sections

§ 1.815-3 Shareholders surplus account.
§ 1.815-4 Policyholders surplus account.
§ 1.815-5 Other accounts defined.
§ 1.815-6 Special rules.
§ 1.816-1 Life insurance reserves.