Part III. Administrative, Procedural, and Miscellaneous
SEC. 4. APPLICATION
Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
Tables of Discount Factors
Salvage Recoverable
- 1995 –
Interest rate: 6.99 percent
Workers’ Compensation
Tax Year
(%)
Discount
Special Liability (Ocean Marine, Aircraft (all Perils), Boiler and Machinery)
Factor
Homeowners/Farmowners
Tax Year
(%)
Discount
Factor
(%)
Discount
AY+ 0 82.0254 AY+ 1 78.7426 AY+ 2 75.4530 AY+ 3 73.4164 AY+ 4 72.2836 AY+ 5 70.6716 AY+ 6 70.7786 AY+ 7 70.1776 AY+ 8 73.7542 AY+ 9 76.5623 AY+10 79.6363 AY+11 83.0447 AY+12 86.8913 AY+13 91.3413 AY+14 96.6782
Commercial Multiple Peril
Tax Year
Factor
AY+ 0 92.1201 AY+ 1 86.4973 AY+ 2 87.7173 AY+ 3 88.6737 AY+ 4 89.2550 AY+ 5 88.4425 AY+ 6 89.1570 AY+ 7 88.5347 AY+ 8 88.5749 AY+ 9 91.4309 AY+10 94.3114 AY+11 96.6782
Private Passenger Auto Liability/ Medical
Discount
AY+ 0 88.4358 AY+ 1 84.3485 AY+ 2 82.1739 AY+ 3 82.4582 AY+ 4 82.4993 AY+ 5 79.6222 AY+ 6 82.7268 AY+ 7 81.8317 AY+ 8 73.7694 AY+ 9 76.5759 AY+10 79.6478 AY+11 83.0538 AY+12 86.8974 AY+13 91.3442 AY+14 96.6782
Other Liability
Tax Year
Factor
(%)
Discount
AY+ 0 84.5977 AY+ 1 82.3804 AY+ 2 84.2533 AY+ 3 85.5645 AY+ 4 85.5678 AY+ 5 85.0322 AY+ 6 83.7271 AY+ 7 82.4739 AY+ 8 81.6885 AY+ 9 84.3008 AY+10 87.0232 AY+11 89.8548 AY+12 92.7826 AY+13 95.7275 AY+14 96.6782
Medical Malpractice
Tax Year
Discount
Factor
(%)
Tax Year
Factor
(%)
AY+ 0 89.8297 AY+ 1 89.2531 AY+ 2 89.1837 AY+ 3 88.6286 AY+ 4 87.6363 AY+ 5 86.2493 AY+ 6 84.5846 AY+ 7 85.1024 AY+ 8 86.4661 AY+ 9 89.2589 AY+10 92.1356 AY+11 95.0040 AY+12 96.6782
Commercial Auto/Truck Liability/Medical
Tax Year
Discount
AY+ 0 74.9913 AY+ 1 76.6962 AY+ 2 78.6729 AY+ 3 81.2450 AY+ 4 81.2851 AY+ 5 78.0602 AY+ 6 77.7445 AY+ 7 78.3647 AY+ 8 79.8253 AY+ 9 82.3624 AY+10 85.0103 AY+11 87.7729 AY+12 90.6521 AY+13 93.6413 AY+14 96.6782
Special Property (Fire, Allied Lines, Inland Marine, Earthquake, Glass, Burglary, and Theft)
Factor
(%)
Discount
AY+ 0 71.1881 AY+ 1 73.7433 AY+ 2 75.6368 AY+ 3 77.2605 AY+ 4 77.3058 AY+ 5 75.1313 AY+ 6 74.1443 AY+ 7 77.2663 AY+ 8 81.0022 AY+ 9 83.5775 AY+10 86.2580 AY+11 89.0403 AY+12 91.9061 AY+13 94.7684 AY+14 96.6782
Tax Year
Factor
(%)
AY+ 0 86.5782 AY+ 1 87.2011 AY+ 2 87.8849 AY+ 3 88.0109 AY+ 4 88.6109 AY+ 5 88.4532 AY+ 6 88.4218 AY+ 7 88.9310 AY+ 8 91.3826 AY+ 9 94.2672 AY+10 96.6782
410 1995–2 C.B.
Discount
Tax Year
Factor
(%)
AY+ 0 88.8940 AY+ 1 90.7117 AY+ 2 91.7529 AY+ 3 93.2431 AY+ 4 94.2815 AY+ 5 96.0133 AY+ 6 96.6782
Auto Physical Damage
Tax Year
(%)
(%)
Miscellaneous Casualty (Composite)
Discount
Reinsurance A
Tax Year
Discount
Tax Year
Discount
Factor
Factor
Factor
(%)
AY+ 0 94.9539 AY+ 1 95.4470 AY+ 2 96.6782
Fidelity, Surety, Financial Guaranty, Mortgage Guaranty Discount
AY+ 0 84.3249 AY+ 1 86.2938 AY+ 2 87.2315 AY+ 3 88.5161 AY+ 4 89.7796 AY+ 5 91.2642 AY+ 6 92.6107 AY+ 7 94.2823 AY+ 8 96.6782
Long Lines (Composite)
Discount
AY+ 0 76.0273 AY+ 1 79.4591 AY+ 2 81.2292 AY+ 3 83.1518 AY+ 4 85.4059 AY+ 5 87.8703 AY+ 6 90.6323 AY+ 7 93.5724 AY+ 8 96.6782
Reinsurance B (Composite)
Tax Year
Factor
(%)
AY+ 0 83.3164 AY+ 1 85.7886 AY+ 2 87.2048 AY+ 3 88.9064 AY+ 4 90.6494 AY+ 5 92.3574 AY+ 6 93.6685 AY+ 7 94.7558 AY+ 8 96.6782
Other (including Credit, Accident and Health)
Discount
Tax Year
Factor
(%)
Discount
Tax Year
Factor
(%)
Discount
Tax Year
Factor
(%)
AY+ 0 89.4810 AY+ 1 91.3266 AY+ 2 92.5551 AY+ 3 94.2253 AY+ 4 95.6255 AY+ 5 96.6782
International (Composite)
Discount
AY+ 0 84.0562 AY+ 1 81.7424 AY+ 2 81.4504 AY+ 3 81.4777 AY+ 4 80.4927 AY+ 5 77.5781 AY+ 6 76.5390 AY+ 7 75.9567 AY+ 8 77.5950 AY+ 9 80.1440 AY+10 82.8469 AY+11 85.7374 AY+12 88.8767 AY+13 92.3982 AY+14 96.6782
Reinsurance C
Tax Year
Factor
(%)
AY+ 0 84.0562 AY+ 1 81.7424 AY+ 2 81.4504 AY+ 3 81.4777 AY+ 4 80.4927 AY+ 5 77.5781 AY+ 6 76.5390 AY+ 7 75.9567 AY+ 8 77.5950 AY+ 9 80.1440 AY+10 82.8469 AY+11 85.7374 AY+12 88.8767 AY+13 92.3982 AY+14 96.6782
Discount
AY+ 0 84.0562 AY+ 1 81.7424 AY+ 2 81.4504 AY+ 3 81.4777 AY+ 4 80.4927 AY+ 5 77.5781 AY+ 6 76.5390 AY+ 7 75.9567 AY+ 8 77.5950 AY+ 9 80.1440 AY+10 82.8469 AY+11 85.7374 AY+12 88.8767 AY+13 92.3982 AY+14 96.6782
26 CFR 601.201: Rulings and determination letters
Rev. Proc. 95–42
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