RP-2023-10: Discount Factors

Revenue Procedure 2023-10 prescribes the loss payment patterns for the 2022 determination year and the discount factors for the 2022 accident year for use by insurance companies in computing discounted unpaid losses under § 846 of the Internal Revenue Code and discounted estimated salvage recoverable under § 832.

Revenue Procedure 2023-10 will be in IRB: 2023-3, dated January 17, 2023.

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