ITB 12-02 Prevailing interest rates for computing insurance reserves
Insurance Tax Bulletin
In Rev. Rul. 2012-06, the IRS provided prevailing state assumed interest rates and applicable federal rates for the determination of reserves under Section 807 for insurance contracts issued in 2011 and 2012. This information should be used by insurance companies in computing their reserves for: (1) life insurance and supplementary total and permanent disability benefits; (2) individual annuities and pure endowments; and (3) group annuities and pure endowments.