Modeling IRC Section 7702 Rate Changes: A Calculator Demonstration

The Academy’s Life Practice Council Tax Committee has developed two reference spreadsheets to help actuaries explore and calculate Internal Revenue Code (IRC) Section 7702 minimum interest rates, including the underlying components derived from valuation interest rates and applicable federal interest rates. These tools include: 

1. IRC Section 7702 Rate Calculator 
2. Valuation Rate (Val Rate) and Applicable Federal Interest Rate (AFIR) Calculator 

This webinar will provide an overview of IRC Section 7702 minimum interest rates, demonstrate the functionality of both spreadsheets, and offer guidance on locating and using the source data needed to support calculations and analysis. 

At the conclusion of this session, attendees will be able to: 

• Locate and access the reference spreadsheets. 
• Update spreadsheet calculations using historical data. 
• Model future assumptions and understand their potential impact on IRC Section 7702 rates. 
• Identify key sources for valuation rate and AFIR data. 

MODERATOR

Barbara Gold, MAAA, FSA 
Member, Tax Committee 

SPEAKERS

Craig R. Springfield, J.D.
Interested Party, Tax Committee 

Mary Elizabeth Caramagno, MAAA, FSA 
Member, Tax Committee 

Ann Delaney, MAAA, ASA 
Member, Tax Committee 

REGISTRATION

Registration for this webinar is limited to the first 1,000 registrants. Visit our webinar FAQs to learn more about our webinar policies, including group registration.

For more information about this webinar, contact [email protected].

Event Pricing

• Members: $55
• Nonmembers: $110
• Group Registration for Academy Members: $500

Complimentary registration is available to the following cohorts of Academy members. Contact [email protected] to request a discount code to register.

• Government regulators
• Academy volunteers who meet both
  • “active” members of an Academy committee, board, subcommittee, task force, or work group; and
  • qualified for either a partial or full dues waiver during 2026.

Contact [email protected] to request a discount code to register

CONTINUING EDUCATION

The American Academy of Actuaries believes in good faith that attendance at this live professionalism webinar constitutes an organized activity as defined under the current Qualification Standards for Actuaries Issuing Statements of Actuarial Opinion in the United States, and that attendees may earn up to 1.2 organized, bias, and professionalism continuing education (CE) credits for attending this live webinar. 

ADDITIONAL INFORMATION
Registration for this webinar is limited to the first 1,000 registrants. Visit our webinar FAQs to learn more about our webinar policies, including group registration. For more information about this webinar, contact [email protected].