IRS’s Proposed LRD Rules for Nonlife Reserves are OutPROPOSED UNDER THE REGS The Regs contain four primary components: • Changes to the applicable rate of ... of the method are relatively complicated, the primary mechanism for smoothing is to average the negative ...
Description: A summary and analysis of REG-103163-18, the proposed regulations providing guidance for property-casualty loss reserve discounting (LRD) under IRC Section 846.Hide
- Authors: Jay Riback
- Date: Mar 2019
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance