News & Analysis as of

Corporate Bonds NAIC

Kramer Levin Naftalis & Frankel LLP

NAIC’s ‘Bond’ Definition — Latest Developments

Insurers and others are closely following efforts by the National Association of Insurance Commissioners (NAIC) to develop a new, comprehensive, “principles-based” definition of debt securities for purposes of insurers’...more

Eversheds Sutherland (US) LLP

IRS and Treasury issue final regulations on discounting unpaid losses

The Internal Revenue Service (IRS) and the Treasury Department (Treasury) have issued final regulations that address amendments to the rules for discounting unpaid losses pursuant to Section 846 under the Tax Cuts and Jobs...more

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