# Computation and Reporting of Reserves for Life Insurance Companies
> **IRS** · Final regulations. · Published 2020-10-13 · Effective 2020-10-13 · 85 FR 64386
## Document
- **Document number:** 2020-20144
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 64386
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2020/10/13/2020-20144/computation-and-reporting-of-reserves-for-life-insurance-companies)
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