Oct 22, 2020 - Regulations pending OIRA review: Exception from passive income for foreign insurance companies

Oct 21, 2020 - KPMG report: Final regulations on consolidated NOLs, inclusive of insurance company regulations

Oct 29, 2019 - Final regulations: Information reporting of reportable sales of life insurance contracts, of death benefit payments

Jun 18, 2019 - KPMG report: Modification of discounting rules for insurance companies (initial impressions about final regulations)

Jun 13, 2019 - Final regulations: Modification of discounting rules for insurance companies

Jul 12, 2019 - KPMG report: Proposed passive foreign investment company (PFIC) regulations; initial impressions and observations

Jul 10, 2019 - Proposed regulations: Passive foreign investment companies (PFICs) and PFIC insurance exception (text of regulations)

May 23, 2019 - Proposed regulations: Passive income exception for foreign insurance companies (OIRA review completed)

Apr 5, 2019 - Proposed regulations pending OIRA review: Passive income exception under section 1297 for foreign insurance companies

Mar 22, 2019 - Proposed regulations: Life insurance contracts, reportable sales and reportable death benefits

Nov 6, 2018 - Proposed regulations: Modification of discounting rules for insurance companies

Nov 5, 2018 - Proposed regulations: Discounting rules for insurance companies (text of regulations)

Apr 26, 2018 - Notice 2018-41: Future regulations, information reporting on reportable policy sales of life insurance contracts (new section 6050Y)

Feb 10, 2020 - Rev. Rul. 2020-05: Adjustments to basis for life insurance contracts; clarifications reflecting TCJA changes

Apr 26, 2018 - Rev. Rul. 2018-13: State-assumed interest rates, insurance company post-2016 reserves

Aug 9 - KPMG report: Guidance on accounting method change for insurance companies (Rev. Proc. 2019-34)

Aug 6 - Rev. Proc. 2019-34: Simplified procedures for insurance companies to change methods of accounting, compliance with U.S. tax law changes

Jul 23, 2019 - KPMG report: Section 846 and revised discount factors and guidance on accounting method change (insurance companies)

Jul 22, 2019 - Rev. Proc. 2019-30: Insurance companies, automatic consent for accounting method change

Jul 22, 2019 - Rev. Proc. 2019-31: Insurance companies, revised unpaid loss discount factors for 2018 accident year

Dec 14, 2018 - KPMG report: Initial impressions about Rev. Proc. 2019-10, computing insurance company reserves

Dec 13, 2018 - Rev. Proc. 2019-10: Insurance company, method of accounting change for computing reserves (text of revenue procedure)

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