White Paper

Briefing: Impact of US Tax Reform on Group Rating Affiliations

A. M. Best comments on how tax reform affects group rating affiliations.

White Paper Summary

The purpose of this briefing is to address anticipated structural changes to certain reinsurance arrangements between affiliated (re)insurance companies, prompted by the December 22, 2017 enactment of the Tax Cuts and Jobs Act (TCJA), and the impact of such changes as they relate to A.M. Best’s assessment of group rating affiliations.


To learn more about A.M. Best Company, please visit their website.

A.M. Best Company is a global credit rating agency with a unique focus on the insurance industry. Insurance professionals, brokers, regulators and consumers refer to Best's Credit Ratings as an opinion of the financial strength and creditworthiness of risk-bearing entities and investment vehicles.

More from Risk & Insurance

More from Risk & Insurance

Risk Matrix: Presented by Liberty Mutual Insurance

11 Crucial Trends That Are Impacting the Construction Industry Today

Increased hurricanes, opioids, women workers and more are just some of the latest trends driving construction risk.
By: | November 1, 2019

The R&I Editorial Team can be reached at [email protected]