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Regulation and Compliance > Federal Regulation > IRS

IRS Posts Life And Annuity Reserve Rates

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The Internal Revenue Service has published a document that lists interest rate assumptions life insurers can use when computing reserves.[@@]

The document, Revenue Ruling 2005-29, affects companies that are computing reserves for life insurance and supplementary total and permanent disability benefits; individual annuities and pure endowments; and group annuities and pure endowments.