These draft criteria procedures are available in the methodology section of A.M. Best’s website. A.M. Best is requesting comment on these draft criteria procedures from insurance industry ...

Rev. Proc. 2015-13 itself updated and revised prior general procedures under Sec. 446 (e) to obtain the IRS’s consent to obtain automatic and advance nonautomatic consent to change a method of ...

In Rev. Proc. 2025-23, the IRS on Monday provided a comprehensive, updated list of changes in tax accounting methods to which the automatic change procedures in Rev. Proc. 2015-13, as subsequently ...