1545-BO50 201904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Modification of Discounting Rules for Property and Casualty Insurance Companies

The final regulations will provide guidance on changes to the annual rate and the computational rules for loss payment patterns used by property and casualty insurance companies to discount unpaid loss reserves and estimated salvage recoverable made by the Tax Cuts and Jobs Act (Pub. L. 115-97).  

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1.846-1 26 CFR 1.846-2 26 CFR 1.846-3 26 CFR 1.846-4 26 CFR 1.832-4 ... 26 U.S.C. 846 and 7805 No NPRM 11/07/2018 83 FR 55646 NPRM Comment Period End 12/07/2018 Public Hearing 12/20/2018 83 FR 55646 Final Action 06/00/2019 REG-103163-18 (NPRM) Drafter attorney: Kathryn Sneade (202) 317-6995 Reviewer attorney: Rebecca Baxter (202) 317-6995 Treasury attorney: Angela Walitt (202) 622-1787N CC:FIP No None No No No Kathryn Sneade Attorney 1545 Internal Revenue Service IRS 202 317-6995 855 547-9026 kathryn.m.sneade@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 3547, Washington DC 20224