Financial Reporting

Life insurance and annuity topics that involve financial reporting, with an emphasis on GAAP and international issues.

Financial Reporting

Financial Reporting Resources

Resource

7702, Valuation Rate, and Applicable Federal Interest Calculator

The IRC Section 7702 Rate Calculator The Valuation Rate (Val Rate) and Applicable Federal Interest Rate (AFIR) Calculator (Updated Sept. 1, 2026) These spreadsheets are associated with…
Date Published: 09/01/2026