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Insurance
Insurance
KPMG reports
- Aug 21, 2019 - KPMG report: Non-life insurance companies and “BEAT” considerations
- Aug 9, 2019 - KPMG report: Guidance on accounting method change for insurance companies (Rev. Proc. 2019-34)
- Jul 23, 2019 - KPMG report: Section 846 and revised discount factors and guidance on accounting method change (insurance companies)
- Jul 12, 2019 - KPMG report: Proposed passive foreign investment company (PFIC) regulations; initial impressions and observations
- Jun 18, 2019 - KPMG report: Modification of discounting rules for insurance companies (initial impressions about final regulations)
- Dec 19, 2018 - KPMG report: “BEAT” proposed regulations, provisions applicable to insurance companies
- Dec 3, 2018 - KPMG report: Insurance industry implications of proposed regulations under section 163(j)
- Dec 29, 2017 - Insurance: Mandatory repatriation considerations under new tax law
Final 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
Proposed regulations
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)
Notices
Revenue rulings
Revenue procedures
Aug 9 - KPMG report: Guidance on accounting method change for insurance companies (Rev. Proc. 2019-34)
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)
