# Modification of Discounting Rules for Insurance Companies
> **IRS** · Final regulations. · Published 2019-06-17 · Effective 2019-06-17 · 84 FR 27947
## Document
- **Document number:** 2019-12172
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 27947
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-06-17
- **Effective date:** 2019-06-17
- **Treasury docket:** TD 9863
## Abstract

This document contains final regulations on discounting rules for unpaid losses and estimated salvage recoverable of insurance companies for Federal income tax purposes. The final regulations update and replace existing regulations to implement recent legislative changes to the Internal Revenue Code (Code) and make a technical improvement to the derivation of loss payment patterns used for discounting. The final regulations affect entities taxable as insurance companies.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/06/17/2019-12172/modification-of-discounting-rules-for-insurance-companies)
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