SECTION 1. PURPOSE
Internal Revenue Bulletin 2010-15 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice provides interim guidance to issuers of variable annuity contracts on issues that arise under §§ 807 and 816 of the Internal Revenue Code (Code) as a result of the adoption by the National Association of Insurance Commissioners (NAIC) of Actuarial Guideline XLIII, Commissioners’ Annuity Reserve Valuation Methodology (CARVM) for Variable Annuities (AG 43).
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