Appendix H - Nullified Interpretations | NAIC
Appendix H - Nullified Interpretations
Completely superseded statements of statutory accounting principles (SSAPs) and nullified interpretations (INTs) are no longer published in the Accounting Practices & Procedures Manual but are posted for public reference on the Statutory Accounting Principles (E) Working Group web page.
| INT | Title | Date Nullified | Nullified by | Title |
| INT 99-00 | Compilation of Rejected EITFs | 2014 | IP 99 | Nonapplicable GAAP Pronouncements |
| INT 99-01 | Accounting for Tax Benefits of Operating Losses and Tax Credits in Quasi-Reorganizations | 2011 | SSAP No. 72 | Surplus and Quasi-Reorganizations |
| INT 99-02 | Accounting for Collateral in Excess of Debt Principal | Jan. 1, 2005 | SSAP No. 91R | Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities |
| INT 99-03 | Accounting for Investment in Subsidiary, Controlled or Affiliated (SCA) Entities with Subsequent Downstream Investment in an Insurance Company | Jan. 1, 2005 | SSAP No. 88 | Investments in Subsidiary, Controlled and Affiliated Entities |
| INT 99-04 | Recognition of Prepayment Penalties Upon Adoption of Codification | 2011 | SSAP No. 37 | Mortgage Loans |
| INT 99-10 | EITF 97-8: Accounting for Contingent Consideration Issued in a Purchase Business Combination | 2011 | SSAP No. 68 | Business Combinations and Goodwill |
| INT 99-14 | EITF 96-19: Debtor's Accounting for a Modification or Exchange of Debt Instruments | Jan. 1, 2005 | SSAP No. 91R | Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities |
| INT 99-16 | EITF 97-11: Accounting for Internal Costs Relating to Real Estate Property Acquisitions | 2011 | SSAP No. 40 | Real Estate Investments |
| INT 99-17 | EITF 97-12: Accounting for Increased Share Authorizations in an IRS Section 423 Employee Stock Purchase Plan under APB Opinion No. 25 | 2012 | SSAP No. 104 | Share-Based Payments |
| INT 99-18 | EITF 97-13: Accounting for Costs Incurred in Connection with a Consulting Contract or an Internal Project That Combines Business Process Reengineering and Information Technology Transformation | 2011 | SSAP No. 17 | Preoperating and Research and Development Costs |
| INT 99-21 | EITF 98-7: Accounting for Exchanges of Similar Equity Method Investments | 2007 | SSAP No. 95 | Exchanges of Nonmonetary Assets |
| INT 99-22 | EITF 98-8: Accounting for Transfers of Investments That Are in Substance Real Estate | Jan. 1, 2005 | SSAP No. 91R | Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities |
| INT 99-23 | Disclosure of Premium Deficiency Reserves | 2011 | SSAP No. 53 | Property Casualty Contracts - Premiums |
| INT 99-24 | Accounting for Restructuring Charges | Dec. 31, 2003 | SSAP No. 89 | Accounting for Pensions |
| INT 99-25 | Accounting for Capital Improvements | 2011 | SSAP No. 40 | Real Estate Investments |
| INT 99-26 | Offsetting Pension Assets and Liabilities | 2012 | SSAP No. 92, SSAP No. 102 |
Accounting for Postretirement Benefits Other Than Pensions
Accounting for Pensions |
| INT 99-27 | Nonadmitting Installment Receivables | 2011 | SSAP No. 6 | Uncollected Premium Balances, Bills Receivable for Premiums, and Amounts Due From Agents and Brokers |
| INT 99-28 | Accounting for SCA Mutual Funds, SSAP No. 46 |
Jan. 1, 2005 | SSAP No. 88 | Investments in Subsidiary, Controlled and Affiliated Entities |
| INT 99-29 | Classification of Step-Up Preferred Stock | 2011 | SSAP No. 32 | Investments in Preferred Stock (including investments in preferred stock of subsidiary, controlled, or affiliated entities) |
| INT 00-01 | Investment in Foreign SCA Entity | Jan. 1, 2005 | SSAP No. 88 | Investments in Subsidiary, Controlled and Affiliated Entities |
| INT 00-02 | Accounting for Leveraged Leases Involving Commercial Airplanes Under SSAP No. 2—Leases | 2012 | SSAP No. 22 | Leases |
| INT 00-04 | Student Loan Insurance | 2012 | SSAP No. 60 | Financial Guaranty Insurance |
| INT 00-05 | Exemption to Merger Disclosure in SSAP No. 3 | 2012 | SSAP No. 3 | Accounting Changes and Corrections of Errors |
| INT 00-06 | EITF 97-14: Accounting for Deferred Compensation Arrangements Where Amounts Earned Are Held in a Rabbi Trust and Invested | 2012 | SSAP No. 104 | Share-Based Payments |
| INT 00-08 | EITF 98-5: Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios | 2012 | SSAP No. 15 | Debt and Holding Company Obligations |
| INT 00-10 | EITF 98-14: Debtor's Accounting for Changes in Line-of-Credit or Revolving-Debt Arrangements | 2012 | SSAP No. 15 | Debt and Holding Company Obligations |
| INT 00-11 | EITF 98-15: Structured Notes Acquired for a Specified Investment Strategy | 2012 | SSAP No. 43R | Loan-backed and Structured Securities |
| INT 00-12 | EITF 99-4: Accounting for Stock Received from the Demutualization of a Mutual Insurance Company | 2012 | SSAP No. 72 | Surplus and Quasi-Reorganizations |
| INT 00-21 | Disclose Requirement of SSAP No. 10 Paragraphs 17 & 18 | Jan. 1, 2012 | SSAP No. 101 | Income Taxes |
| INT 00-22 | Application of SSAP No. 10 Admissibility of Deferred Tax Assets | Jan. 1, 2012 | SSAP No. 101 | Income Taxes |
| INT 00-23 | Reinsurance of Deposit-Type Contracts | 2010 | SSAP No. 61 | Life, Deposit-Type and Accident and Health Reinsurance |
| INT 00-27 | EITF 98-9: Accounting for Contingent Rent | 2012 | SSAP No. 22 | Leases |
| INT 00-29 | EITF 99-17: Accounting for Advertising Barter Transactions | 2012 | SSAP No. 95 | Exchanges of Nonmonetary Assets |
| INT 00-30 | Application of SSAP No. 51 Paragraph 6 to Waiver of Deduction of Flexible Premium Universal Life Insurance Policies | 2012 | SSAP No. 51 | Life Contracts |
| INT 00-31 | Application of SSAP No. 55 Paragraph 13 to Health Entities | 2012 | SSAP No. 55 | Unpaid Claims, Losses and Loss Adjustment Expenses |
| INT 00-32 | EITF 00-8: Accounting by a Grantee for an Equity Instrument to Be Received in Conjunction with Providing Goods or Services | Dec. 15, 2013 | SSAP No. 104R | Share-Based Payments |
| INT 01-01 | Application of SSAP No. 6 Paragraph 9.a to de minimus Receivable Balances of Group Accident and Health Policies | 2012 | SSAP No. 6 | Uncollected Premium Balances, Bills Receivable for Premiums, and Amounts Due From Agents and Brokers |
| INT 01-03 | Assets Pledged as Collateral or Restricted for the Benefit of a Related Party | 2001 | SSAP No. 4 | Assets and Nonadmitted Assets |
| INT 01-04 | SSAP Nos. 18 and 33 and Issues Surrounding Securitizations | Jan. 1, 2005 | SSAP No. 91R | Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities |
| INT 01-05 | Classification of Accrued Interest on Policy Loans | 2012 | SSAP No. 49 | Policy Loans |
| INT 01-07 | EITF 98-2: Accounting by a Subsidiary or Joint Venture for an Investment in the Stock of Its Parent Company or Joint Venture Partner | 2012 | SSAP No. 97 | Investments in Subsidiary, Controlled and Affiliated Entities |
| INT 01-10 | EITF 00-1: Investor Balance Sheet and Income Statement Display under the Equity Method for Investments in Certain Partnerships and Other Ventures | 2012 | SSAP No. 48 | Joint Ventures, Partnerships and Limited Liability Companies |
| INT 01-11 | EITF 00-10: Accounting for Shipping and Handling Fees and Costs | 2012 | INT 99-00 | Compilation of Rejected EITFs |
| INT 01-12 | EITF 00-14: Accounting for Certain Sales Incentives | 2012 | INT 99-00 | Compilation of Rejected EITFs |
| INT 01-14 | EITF 00-16: Recognition and Measurement of Employer Payroll Taxes on Employee Stock-Based Compensation | 2012 | SSAP No. 104 | Share-Based Payments |
| INT 01-16 | Measurement Date for SSAP No. 8 Actuarial Valuations | 2012 | SSAP No. 92, SSAP No. 102 |
Accounting for Postretirement Benefits Other Than Pensions
Accounting for Pensions |
| INT 01-17 | Accounting for Nonqualified Retirement Plans, Nonvested Ancillary Benefits Within Retirement Plans, and Protected Benefits Such as Early Retirement Subsidies in Retirement Plans | Dec. 31, 2003 | SSAP No. 89 | Accounting for Pensions |
| INT 01-19 | Measurement of Deferred Tax Assets Associated with Nonadmitted Assets | Jan. 1, 2012 | SSAP No. 101 | Income Taxes |
| INT 01-20 | Utilization of Tax Planning Strategies for the Admissibility of Deferred Tax Assets ...... | Jan. 1, 2012 | SSAP No. 101 | Income Taxes |
| INT 01-21 | SSAP Nos. 16R, 19, 68 and 79 - Reestablishment of Previously Expensed Software and Furniture, Fixtures and Equipment and Goodwill | 2012 | No longer relevant | |
| INT 01-22 | Use of Interim Financial Statements in Computing Reporting Entity's Investment in Subsidiary Under the GAAP Equity Method | Jan. 1, 2005 | SSAP No. 88 | Investments in Subsidiary, Controlled and Affiliated Entities |
| INT 01-23 | Prepaid Legal Insurance Premium Recognition | 2012 | SSAP No. 50, SSAP No. 54 |
Classifications and Definitions of Insurance or Managed Care Contracts in Force
Property Casualty Contracts - Premiums Individual and Group Accident and Health Contracts |
| INT 01-24 | Application of SSAP No. 46 and 48 to Certain Noninsurance Subsidiary, Controlled or Affiliated Entities | Jan. 1, 2005 | SSAP No. 88 | Investments in Subsidiary, Controlled and Affiliated Entities |
| INT 01-26 | SSAP No. 51 and Reserve Minimum or Required Amount | 2012 | SSAP No. 51 | Life Contracts |
| INT 01-27 | Accounting Change versus Correction of Error | 2012 | SSAP No. 3 | Accounting Changes and Corrections of Errors |
| INT 01-28 | Margin for Adverse Deviation in Claim Reserve | 2012 | SSAP No. 55 | Unpaid Claims, Losses and Loss Adjustment Expenses |
| INT 01-29 | SSAP No. 59 and Application to Credit Life | 2012 | SSAP No. 59 | Credit Life and Accident and Health Insurance Contracts |
| INT 01-32 | EITF 01-10: Accounting for the Impact of the Terrorist Attacks of September 11, 2001 | 2012 | No Longer Relevant | |
| INT 01-33 | Extension of 9-Month Rule in SSAP No. 62R | 2012 | No Longer Relevant | |
| INT 02-01 | Disclosure Requirements Under SSAP for Differences Between A-785 and Individual State Requirements as a Result of September 11 | 2012 | No Longer Relevant | |
| INT 02-02 | SSAP No. 6 and Billing of Premium Before Effective Date | 2012 | SSAP No. 6 | Uncollected Premium Balances, Bills Receivable for Premiums, and Amounts Due From Agents and Brokers |
| INT 02-03 | Accounting for the Impact of the Terrorist Attacks of September 11th on Commercial Mortgage Loans | 2012 | No Longer Relevant | |
| INT 02-04 | Recognition of CARVM and CRVM Expense Allowances by the Assuming Reinsurer in a Modified Coinsurance Agreement | 2012 | SSAP No. 61 | Life, Deposit-Type and Accident and Health Reinsurance |
| INT 02-05 | Accounting for Zero Coupon Convertible Bonds | 2012 | SSAP No. 26 | Bonds, Excluding Loan-Backed and Structured Securities |
| INT 02-06 | Indemnification in Modeled Trigger Transactions | 2012 | SSAP No. 62R | Property and Casualty Reinsurance |
| INT 02-07 | Definition of Phrase "Other Than Temporary" | Dec. 10, 2006 | INT 06-07 | Definition of Phrase "Other Than Temporary" |
| INT 02-08 | Application of A-791 to YRT Reinsurance of a Block of Business | 2012 | SSAP No. 61 | Life, Deposit-Type and Accident and Health Reinsurance |
| INT 02-09 | A-785 and Syndicated Letters of Credit | 2012 | SSAP No. 61R, SSAP No. 62R |
Life, Deposit-Type and Accident and Health Reinsurance-Revised
Property and Casualty Reinsurance-Revised |
| INT 02-10 | Statutory Audit Report Notes and the Reporting Requirements Related to Disclosures Containing Multiple Year Information | 2012 | SSAP No. 65 | Property and Casualty Contracts |
| INT 02-11 | Recognition of Amounts Related to Earned but Unbilled Premium | 2012 | SSAP No. 53 | Property and Casualty Contracts-Premiums |
| INT 02-15 | EITF 00-11: Lessors' Evaluation of Whether Leases of Certain Integral Equipment Meet the Ownership Transfer Requirements of FASB Statement 13 | 2012 | SSAP No. 22 | Leases |
| INT 02-17 | EITF 01-13: Income Statement Display of Business Interruption Insurance Recoveries | 2012 | SSAP No. 24 | Discontinued Operations and Extraordinary Items |
| INT 02-18 | Accounting for the Intangible Asset as Described in SSAP No. 8 Paragraphs 9.d.v. and 9.f. | Dec. 31, 2003 | SSAP No. 89 | Accounting for Pensions |
| INT 02-19 | EITF 01-1: Accounting for a Convertible Instrument Granted or Issued to a Nonemployee for Goods or Services or a Combination of Goods or Services and Cash | 2012 | SSAP No. 95 | Exchanges of Nonmonetary Assets |
| INT 02-20 | Due Date for Installment Premium Under an Agency Relationship | 2011 | SSAP No. 6 | Uncollected Premium Balances, Bills Receivable for Premiums, and Amounts Due From Agents and Brokers |
| INT 02-21 | Accounting for Prepaid Loss Adjustment Expenses and Claim Adjustment Expenses | 2012 | SSAP No. 55 | Unpaid Claims, Losses and Loss Adjustment Expenses |
| INT 03-01 | Application of SSAP No. 35 to the Florida Hurricane Catastrophe Fund | No longer relevant | ||
| INT 03-03 | Admissibility of Investments Recorded Based on the Audited GAAP Equity of the Investee when a Qualified Opinion is Provided | 2012 | SSAP No. 97 | Investments in Subsidiary, Controlled and Affiliated Entities |
| INT 03-05 | EITF 01-07: Creditor's Accounting for a Modification or Exchange of Debt Instruments | 2012 | SSAP No. 91R, SSAP No. 103 |
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities |
| INT 03-12 | EITF 02-4: Determining Whether a Debtor's Modification or Exchange of Debt Instruments is within the Scope of FASB Statement No. 15 | 2013 | SSAP No. 36 | Troubled Debt Restructuring |
| INT 03-16 | Contribution of Stock | 2012 | SSAP No. 25, SSAP No. 95 |
Accounting for and Disclosures about Transactions with Affiliates and Other Related Parties
Business Combinations and Goodwill Exchanges of Nonmonetary Assets |
| INT 03-17 | Classification of Liabilities from Extra Contractual Obligation Lawsuits | 2012 | SSAP No. 55 | Unpaid Claims, Losses and Loss Adjustment Expenses |
| INT 03-18 | Accounting for a Change in the Additional Minimum Liability in SSAP No. 8—Pensions (SSAP No. 8) | 2012 | SSAP No. 102 | Accounting for Pensions |
| INT 04-01 | Applicability of New GAAP Disclosures Prior to NAIC Consideration | 2012 | Included in Preamble | |
| INT 04-02 | Surplus Notes Issued by Entities Under Regulatory Action | 2012 | SSAP No. 41 | Surplus Notes |
| INT 04-03 | Clarification for Calculating the Additional Minimum Pension Liability Under SSAP No. 89—Accounting for Pensions, SSAP No. 8, paragraph 16.f. |
2012 | SSAP No. 102 | Accounting for Pensions |
| INT 04-05 | Clarification of SSAP No. 5R Guidance on when a Judgment is Deemed Rendered | 2012 | SSAP No. 5R | Liabilities, Contingencies and Impairments of Assets |
| INT 04-07 | EITF 02-15: Determining Whether Certain Conversations of Convertible Debt to Equity Securities Are Within the Scope of FASB Statement No. 84 | 2012 | SSAP No. 15 | Debt and Holding Company Obligations |
| INT 04-10 | EITF 02-18: Accounting for Subsequent Investments in an Investee after Suspension of Equity Method Loss Recognition | 2012 | SSAP No. 48, SSAP No. 97 |
Joint Ventures, Partnerships and Limited Liability Companies
Investments in Subsidiary, Controlled and Affiliated Entities |
| INT 04-12 | EITF 03-4: Determining the Classification and Benefit Attribution Method for a "Cash Balance" Pension Plan | 2012 | SSAP No. 102 | Accounting for Pensions |
| INT 04-13 | EITF 03-5: Applicability of AICPA Statement of Position 97-2 to Non-Software Deliverables in an Arrangement Containing More-Than-Identical Software | 2012 | SSAP No. 16R | Electronic Data Processing Equipment and Accounting for Software |
| INT 04-15 | EITF 03-07: Accounting for the Settlement of the Equity-Settled Portion of a Convertible Debt Investment That Permits or Requires the Conversion Spread to Be Settled in Stock (Instrument C of Issue No. 90-19) | 2012 | SSAP No. 15 | Debt and Holding Company Obligations |
| INT 04-18 | EITF 00-21: Revenue Arrangements with Multiple Deliverables | March 2010 | Not Applicable to Statutory Accounting | Note: FASB changed with ASU 2009-13, which was rejected as not applicable |
| INT 04-20 | EITF 01-08: Determining Whether an Arrangement Contains a Lease | 2012 | SSAP No. 22 | Leases |
| INT 05-04 | Extension of Ninety-day Rule for the Impact of Hurricane Katrina, Hurricane Rita and Hurricane Wilma | 2013 | Temporary Guidance | |
| INT 05-06 | Earned But Uncollected Premium | 2013 | SSAP No. 53 | Property Casualty Contracts-Premiums |
| INT 06-14 | Reporting of Litigation Costs Incurred for Lines of Business in which Legal Expenses Are the Only Insured Peril | 2013 | SSAP No. 55 | Unpaid Claims, Losses and Loss Adjustment Expenses |
| INT 07-03 | EITF 06-3: How Taxes Collected from Customers and Remitted to Governmental Authorities Should Be Presented in the Income Statement (That is, Gross versus Net Presentation) | 2013 | SSAP No. 35R | Guaranty Fund and Other Assessments-Revised |
| INT 08-02 | EITF 06-8: Applicability of the Assessment of a Buyer's Continuing Investment under FASB Statement No. 66 for Sales of Condominiums | 2013 | SSAP No. 40 | Real Estate Investments |
| INT 08-03 | EITF 06-9: Reporting a Change in (or the elimination of) a Previously Existing Difference between the fiscal Year-End of a Parent Company and That of a Consolidated Entity or between the Reporting Period of an Investor and That of an Equity Method Investee | 2013 | SSAP No. 48, SSAP No. 97 |
Joint Ventures, Partnerships and Limited Liability Companies Investments in Subsidiary, Controlled and Affiliated Entities |
| INT 08-04 | EITF 07-3: Accounting for Nonrefundable Advance Payments for Goods or Services Received for Use in Future Research and Development Activities | 2013 | SSAP No. 17, SSAP No. 29 |
Preoperating and Research and Development Costs
Prepaid Expenses |
| INT 08-06 | FSP EITF 00-19-2: Accounting for Registration Payment Arrangements | 2013 | SSAP No. 5R | Liabilities, Contingencies and Impairments of Assets-Revised |
| INT 08-07 | EITF 07-6: Accounting for the Sale of Real Estate Subject to the Requirements of FASB Statement No. 66 When the Agreement Includes a Buy-Sell Clause | 2013 | SSAP No. 40 | Real Estate Investments |
| INT 08-08 | Balance Sheet Presentation of Funding Agreements Issued to a Federal Home Loan Bank | 2013 | SSAP No. 15, SSAP No. 52 |
Debt and Holding Company Obligations
Classifications and Definitions of Insurance or Managed Care Contracts in Force Deposit-Type Contracts |
| INT 08-10 | Contractual Terms of Investments and Investor Intent | 2013 | SSAP No. 2 | Cash, Drafts, and Short-term Investments |
| INT 09-03 | EITF 08-7: Accounting for Defensive Intangible Assets | 2013 | SSAP No. 20 | Nonadmitted Assets |
| INT 09-04 | Application of the Fair Value Definition | Dec. 31, 2010 | SSAP No. 100 | Fair Value Measurements |
| INT 09-05 | EITF 08-3: Accounting by Lessees for Maintenance Deposits | 2013 | SSAP No. 19, SSAP No. 22 |
Furniture, Fixtures and Equipment; Leasehold Improvements Paid by the Reporting Entity as Lessee
Depreciation of Property and Amortization of Leasehold Improvements |
| INT 09-08 | Accounting for Loans Received Under the Federal TALF Program | March 24, 2018 | No Longer Relevant | |
| INT 13-01 | Extension of Ninety-Day Rule for the Impact of Hurricane/Superstorm Sandy | 2013 | Temporary Guidance | |
| INT 13-03 | Clarification of Surplus Deferral in SSAP No. 92 & SSAP No. 102 | March 28, 2015 |
SSAP No. 92
SSAP No. 102 |
Postretirement Benefits Other than Pensions Pensions |
| INT 13-04 | Accounting for the Risk-Sharing Provisions of the Affordable Care Act | 2014 | SSAP No. 107 | Accounting for the Risk-Sharing Provisions of the Affordable Care Act |
| INT 16-01 | ACA Section 9010 Assessment 2017 Moratorium | Dec. 31, 2018 | No Longer Relevant | |
| INT 17-01 | Extension of Ninety-Day Rule for the Impact of Hurricane Harvey, Hurricane Irma and Hurricane Maria | Feb. 16, 2018 | Temporary Guidance | |
| INT 18-01 | Updated Tax Estimates Under the Tax Cuts and Jobs Act | Dec. 31, 2018 | No Longer Relevant | |
| INT 18-02 | ACA Section 9010 Assessment Moratoriums | Jan. 1, 2021 | No Longer Relevant | |
| INT 18-04 | Extension of Ninety-Day Rule for the Impact of Hurricane Florence and Hurricane Michael | March 7, 2019 | Temporary Guidance | |
| INT 19-01 | Extension of Ninety-Day Rule for the Impact of California Camp Fire, Hill Fire and Woolsey Fire | April 25, 2019 | Temporary Guidance | |
| INT 20-02 | Extension of Ninety-Day Rule for the Impact of COVID-19 | Oct. 1, 2020 | Temporary Guidance | |
| INT 20-03 | Troubled Debt Restructuring Due to COVID-19 | Jan. 2, 2022 | Temporary Guidance | |
| INT 20-04 | Mortgage Loan Impairment Assessment Due to COVID-19 | Oct. 1, 2020 |
Temporary Guidance |
|
| INT 20-05 | Investment Income Due and Accrued | Oct. 1, 2020 | Temporary Guidance | |
| INT 20-07 | Troubled Debt Restructuring of Certain Debt Investments Due to COVID-19 | Jan. 2, 2022 | Temporary Guidance | |
| INT 20-08 | COVID-19 Premium Refunds, Limited-Time Exception, Rate Reductions and Policyholder Dividends | Jan. 1, 2021 | Temporary Guidance | |
| INT 20-10 | Reporting Nonconforming Credit Tenant Loans | Dec. 11, 2021 | No Longer Relevant | |
| INT 20-11 | Extension of Ninety-Day Rule for the Impact of 2020 Hurricanes, California Wildfires and Iowa Windstorms | March 1, 2021 | Temporary Guidance | |
| INT 21-02 | Extension of Ninety-Day Rule for the Impact of Hurricane Ida | Jan. 24, 2022 | Temporary Guidance | |
| INT 23-02 | Third Quarter 2023 Inflation Reduction Act – Corporate Alternative Minimum Tax | Nov. 16, 2023 | Temporary Guidance |