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| Text of Rev. Proc. 2004-16 on Use of Cash Value as FMV of Life Insurance Contract Distribution (PDF) Internal Revenue Service [IRS]  [Official Guidance] Feb. 13, 2004 Excerpt: Until further guidance is issued, this revenue procedure provides interim rules under which the cash value (without reduction for surrender charges) of a life insurance contract may be treated as the contract's fair market value when the contract is distributed from a qualified plan under § 402 and for purposes of §§ 79 and 83. |
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