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Publication 1457, Actuarial Valuations Version 4A, provides examples for using actuarial factors for certain income, gift, and estate tax valuations of future interests.

Publication 1459, Actuarial Valuations Version 3C, illustrates the method for using actuarial factors for certain income tax valuations of future interests.

Publication 1458, Actuarial Valuations Version 3B

Publication 6002, Information for Heirs of Special Use Valuation Property, explains what you must do for ten years from the date of the decedent’s death to avoid owing additional estate tax.

Line 26b of Schedule SB requires plans covered by Title IV of ERISA that have 1,000 or more total participants as of the valuation date to submit a schedule showing a 50-year projection of expected benefit payments.

Form 13424-L, Statement of Grant Expenditures, is used to report how federal grant funds and matching funds were spent by the clinic during the reporting period. This form is also used to report a narrative explanation of how each expense amount was calculated and the sources and valuation of matching funds.

The purpose of this audit techniques guide (ATG), Publication 5464, Conservation Easement Audit Technique Guide, is to provide guidance for the examination of charitable contributions of conservation easements. Users of this guide will learn about the general requirements for charitable contributions and additional requirements for contributions of conservation easements. This ATG includes examination techniques and an overview of the valuation of conservation easements. It also includes a discussion of penalties, which may be applicable to taxpayers and others involved in the conservation easement transaction.