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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Reserve limits for unexpired risks govern deductible reserves for non-life insurers; caps vary by class and prior net premium.</h1> Limits on deductible reserves for non-life insurance require that amounts carried to a reserve for unexpired risks be capped relative to the previous year's net premium income, with distinct caps for fire and engineering risks that include terrorism coverage, fire and miscellaneous insurance, and marine insurance (including Export Credit Insurance). Net premium income is premium received less reinsurance premium paid. A timing rule excludes from total income any portion of a reserve not allowed as a deduction in the prior year when accounted in the immediately succeeding assessment year.

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