Revenue Ruling 2020-19, which provides guidance on what constitutes a change in basis of computing life insurance reserves under § 807(f) of the Internal Revenue Code, as amended by the Tax Cuts and Jobs Act, and § 1.807-4 of the final regulations (TD 9911), which is being released contemporaneously with this revenue ruling.  This revenue ruling provides specific holdings in a number of different situations, with each holding indicating whether the described situation is a change in basis under § 807(f).