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TREAS/IRS RIN: 1545-BO50 Publication ID: Spring 2019 
Title: 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).  

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 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    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 846 and 7805   
Legal Deadline:  None
Action Date FR Cite
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 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Kathryn Sneade
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6995
Fax:855 547-9026