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IRS GuideWire April 18, 2024

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Issue Number:    RP-2024-20

Inside This Issue
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Revenue Procedure 2024-20 [ [link removed] ] provides the domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance companies to compute their minimum effectively connected net investment income under section 842(b) of the Internal Revenue Code for taxable years beginning after December 31, 2022. This revenue procedure applies to foreign insurance companies. 

Revenue Procedure 2024-20 will be in IRB:  2024-19, dated 5/6/24.* *

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