Computation and Reporting of Reserves for Life Insurance Companies

tax-irs · IRS · Rule · Published 2020-10-13 · Effective 2020-10-13 · 85 FR 64386

Document

Document number: 2020-20144
Federal Register citation: 85 FR 64386
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2020-10-13
Effective date: 2020-10-13
Treasury docket: TD 9911

Abstract

This document contains final regulations that provide guidance on the computation of life insurance reserves and the change in basis of computing certain reserves of insurance companies. These final regulations implement recent legislative changes to the Internal Revenue Code. This document affects entities taxable as insurance companies.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown