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Text of Rev. Proc. 2006-13: Fair Market Value of Annuity Contract Upon Conversion to Roth IRA (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Dec. 27, 2005
6 pages. Excerpt: This revenue procedure provides safe harbor methods that are permitted to be used in determining the fair market value of an annuity contract for purposes of determining the amount includible in gross income as a result of the conversion of a traditional IRA to a Roth IRA, as described in Q&A-14 of §1.408A-4T of the temporary regulations.
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