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This Directive provides that LB&I examiners should not challenge the eligibility of an insurance company’s guaranteed minimum benefit (“GMxB”) Hedges (defined below) to qualify as hedging transactions under Treas. Reg. § 1.1221-2(b).

Get information on how the estate tax may apply to your taxable estate at your death.

Abusive Trust Tax Evasion Schemes - Special Types of Trusts

Explanation of Section 6038D Temporary and Proposed Regulations

Under FATCA, certain U.S. taxpayers holding financial assets outside the United States must report those assets to the IRS on Form 8938, Statement of Specified Foreign Financial Assets. There are serious penalties for not reporting these financial assets. This FATCA requirement is in addition to the long-standing requirement to report foreign financial accounts on Form TD F 90.22-1, Report of Foreign Bank and Financial Accounts (FBAR).

Find answers to basic questions about Form 8938, Statement of Specified Foreign Financial Assets.

Provides a nonexclusive list of suitable issues and initial documentation that must be readily available upon acceptance into the Pre-Filing Agreement program.

Find the latest information and guidance on filing estate and gift tax.

These guides contain examination techniques to assist examiners in performing examinations.

Qualification Testing Packet Instructions for Current Production Electronic Participants (ExSTARS Version 2.5 ANSI ASC X12 Version 4030)