Issue Brief

Excess Interest Reserves as Defined Under Internal Revenue Code §811(d)

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Publish Date:

11/4/2025

Category:

Policy & Research

Topics:

Life, Life Insurance, Public Policy

The Tax Committee released Excess Interest Reserves as Defined Under Internal Revenue Code §811(d), an issue brief exploring how tax basis excess interest differs from excess interest in actuarial valuation. The brief also provides an interactive example of the computation of tax excess interest.