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What do the changes to the interest rate assumptions in the Internal Revenue Code Section 7702 Definition of Life Insurance really mean?

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Summary

The Consolidated Appropriations Act (CAA), which was passed at the end of 2020, contained changes to interest rate assumptions required within IRC Section 7702 Definition of Life Insurance. Learn more about the change and why it was necessary to help life insurance companies continue to ensure the financial security of millions of Americans.

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