CFR
- Title 1 - General Provisions
- Title 2 - Grants and Agreements
- Title 3 - The President
- Title 4 - Accounts
- Title 5 - Administrative Personnel
- Title 6 - Domestic Security
- Title 7 - Agriculture
- Title 8 - Aliens and Nationality
- Title 9 - Animals and Animal Products
- Title 10 - Energy
- Title 11 - Federal Elections
- Title 12 - Banks and Banking
- Title 13 - Business Credit and Assistance
- Title 14 - Aeronautics and Space
- Title 15 - Commerce and Foreign Trade
- Title 16 - Commercial Practices
- Title 17 - Commodity and Securities Exchanges
- Title 18 - Conservation of Power and Water Resources
- Title 19 - Customs Duties
- Title 20 - Employees' Benefits
- Title 21 - Food and Drugs
- Title 22 - Foreign Relations
- Title 23 - Highways
- Title 24 - Housing and Urban Development
- Title 25 - Indians
- Title 26 - Internal Revenue
- Title 27 - Alcohol, Tobacco Products and Firearms
- Title 28 - Judicial Administration
- Title 29 - Labor
- Title 30 - Mineral Resources
- Title 31 - Money and Finance: Treasury
- Title 32 - National Defense
- Title 33 - Navigation and Navigable Waters
- Title 34 - Education
- Title 35 - Panama Canal
- Title 36 - Parks, Forests, and Public Property
- Title 37 - Patents, Trademarks, and Copyrights
- Title 38 - Pensions, Bonuses, and Veterans' Relief
- Title 39 - Postal Service
- Title 40 - Protection of Environment
- Title 41 - Public Contracts and Property Management
- Title 42 - Public Health
- Title 43 - Public Lands: Interior
- Title 44 - Emergency Management and Assistance
- Title 45 - Public Welfare
- Title 46 - Shipping
- Title 47 - Telecommunication
- Title 48 - Federal Acquisition Regulations System
- Title 49 - Transportation
- Title 50 - Wildlife and Fisheries
1.846-0—Outline of provisions.
The following is a list of the headings in §§ 1.846-1 through 1.846-4.
§ 1.846-1 Application of discount factors.
(a) In general.
(1) Rules.
(2) Examples.
(3) Increase in discounted unpaid losses shown on the annual statement.
(4) Increase in unpaid losses which take into account estimated salvage recoverable.
(b) Applicable discount factors.
(1) In general.
(i) Discount factors published by the Service.
(ii) Composite discount factors.
(iii) Annual statement changes.
(2) Title insurance company reserves.
(3) Reinsurance business.
(i) Proportional reinsurance for accident years after 1987.
(ii) Non-proportional reinsurance.
(A) Accident years after 1991.
(B) Accident years 1988 through 1991.
(iii) Reinsurance for accident years before 1988.
(iv) 90 percent exception.
(4) International business.
(5) Composite discount factors.
§ 1.846-2 Election by taxpayer to use its own historical loss payment pattern.
(a) In general.
(b) Eligible line of business.
(1) In general.
(2) Other published guidance.
(3) Special rule for 1987 determination year.
(c) Anti-abuse rule.
(d) Effect of section 338 election on section 846(e) election.
§ 1.846-3 Fresh start and reserve strengthening.
(a) In general.
(b) Applicable discount factors.
(1) Calculation of beginning balance.
(2) Example.
(c) Rules for determining the amount of reserve strengthening.
(1) In general.
(2) Accident years after 1985.
(i) In general.
(ii) Hypothetical unpaid loss reserve.
(3) Accident years before 1986.
(i) In general.
(ii) Exceptions.
(iii) Certain transactions deemed to be reinsurance assumed (ceded) in 1986.
(d) Section 845.
(e) Treatment of reserve strengthening.
(f) Examples.
§ 1.846-4Effective dates.
(a) In general.
(b) Section 338 election.
Code of Federal Regulations
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