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.
The revenue ruling is on the Web at //www.irs.gov/pub/irs-drop/rr-05-29.pdf
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