On January 31, 2013, the IRS issued Revenue Ruling 2013-4 which provides state assumed interest rates and applicable federal rates for the determination of reserves under Section 807(d) for insurance products issued in 2012 and 2013.
On January 31, 2013, the IRS issued Revenue Ruling 2013-4 which provides state assumed interest rates and applicable federal rates for the determination of reserves under Section 807(d) for insurance products issued in 2012 and 2013.