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Net Investment Income Derivatives

A&O Shearman

Final and Proposed Regulations Under Section 892: Key Developments For Sovereign Investors

A&O Shearman on

On December 15, 2025, the U.S. Treasury Department (the “Treasury”) and the Internal Revenue Service (IRS) issued final regulations under section 892 of the Internal Revenue Code of 1986, as amended (the “Code,” and such...more

Herbert Smith Freehills Kramer

NAIC, Industry Wrangle Over Key Aspects of Insurer Capital, Solvency Regulation

Insurance carriers will find the following topics, recently discussed at the National Association of Insurance Commissioners (NAIC), relevant to capital management, financial risk, solvency and similar “prudential” issues,...more

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