Proposed regulations would provide guidance on the new Section 846 discounting rules for unpaid losses and estimated salvage recoverable of insurance companies, implementing changes made by the Tax Cuts and Jobs Act (P.L. 115-97) (TCJA). The proposed regulations also would make other technical improvements to the derivation and use of discount factors. The proposed regulations […]
The post Proposed Regulations Would Implement TCJA Changes to Insurance Company Discounting Rules (NPRM REG-103163-18) appeared first on Tax & Accounting Blog.