Content reviewed September 13, 2026 · Educational reference
This log records the scope and source status of the September 13, 2026 content revision. A review date means the material was checked against the cited sources for this edition; it is not a legal opinion or a promise of continuous monitoring.
| Topic | Status in this edition | What needs another check |
|---|---|---|
| §1062 farmland | Enacted rule and published IRS filing instructions incorporated. | Transaction qualification, return-year instructions, covenant and payment dates. |
| §1202 and Opportunity Zones | 2025 statutory changes distinguished by applicable dates. | Implementing guidance and the exact stock or investment vintage. |
| Monetized installment sales | 2023 listing proposal located; final designation not identified in this review. | Federal Register and IRS updates before relying on reporting status. |
| Carrier products | Public MetLife product distinctions used as a dated example. | Current quote, eligibility, jurisdiction, contract, and guarantee. |
| RBC | Model-act thresholds corrected using the ACL denominator. | Applicable state enactment and current issuer filings. |
| Guaranty associations | Coverage eligibility separated from nominal limits. | Contract-specific state law; the full state data table was not recertified. |
What this revision changed
Corrected recapture terminology, §453A vintage calculations, §453B(e), buyer-release claims, RBC bands, and overly broad authority and guaranty statements. Revised the existing goodwill, covenant, and basis discussions; added seller, estate, liquidation, debt, interest, contingent-payment, state, farmland, and alternative-strategy material.
Expanded the glossary and FAQs, connected them to the long-form explanations, and aligned the content used by site search and chatbot ingestion. Historical case studies and all state-by-state tax calculations were not independently recertified as part of this Knowledgebase and FAQ revision.
Editorial maintenance
Suggested editorial review: quarterly, and sooner after tax legislation, IRS guidance, carrier product changes, or material insurance-law developments. Before publishing an update, record the date, source, effective date, affected pages, and reviewer. Refresh the chatbot’s source index after content changes.
Use Request Support to flag an outdated statement with its page link and supporting source. Current product terms must come from the provider; transaction conclusions must come from the seller’s qualified advisors.
Sources: IRC §1062 — qualified farmland tax-payment election; IRS Form 1062 instructions; IRC §1202 — qualified small business stock; IRC §1400Z-2 — Opportunity Zone investments; Federal Register — proposed monetized-sale listing regulations; NAIC — Risk-Based Capital for Insurers Model Act; MetLife — current SIS product information; NOLHGA — product coverage questions.
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