Loss Discounting Tables (2019, 2018, and 2017)
As part of the final regulations under the Tax Cuts and Jobs Act, the Internal Revenue Service (IRS) released the Loss Reserve Discounting Factors for the 2019 accident year as part of Rev. Proc. 2019-31. Johnson Lambert has compiled all discount factors for the 2019 tax year in the linked table. You can also download the tables that summarize the factors as prescribed for the 2017 tax year based on new calculations under tax reform and for the 2018 tax year.
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