a-00-82.pdf

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# Part IV. Items of General Interest

Form 8870, Information Return for Transfers Associated With Certain Personal
Benefit Contracts

## Announcement 2000-82

Notice 2000-24, 2000-17 I.R.B. 952, advises organizations that pay
premiums on "personal benefit contracts," as that term is used in section
170(f)(10) of the Internal Revenue Code, of the need to file the Form 8870,
Information Return for Transfers Associated With Certain Personal Benefit
Contracts. For taxable years, beginning prior to January 1, 2000, such
organizations must file the Form 8870 by the later of 90 days after the date of the
Service's announcement in the Internal Revenue Bulletin of the availability of
Form 8870, or the date the organization is required to file its annual information
return.

This announcement advises organizations of the availability of the Form
8870. The 90-day period referred to in the Notice begins on the date of
publication of this announcement.