insurance-sector

Use this skill whenever an insurer, reinsurer, captive, MGA, or insurance broker asks about accounting, regulatory, or tax issues specific to insurance entities. Trigger on phrases like "IFRS 17", "ASC 944", "LDTI", "Solvency II", "Bermuda EBT", "captive insurance", "PFIC insurance exclusion", "PRA Pillar 1/2/3", "SCR", "MCR", "Lloyd's syndicate", "reinsurance recoverable", "deferred acquisition costs", "DAC", "premium deficiency reserve", "loss reserve discount", "insurance premium tax", "IPT", "consumption levy on insurance", or any insurance-specific accounting/tax question. Covers IFRS 17 transition, US ASC 944 Long-Duration Targeted Improvements (LDTI), Solvency II prudential interaction with tax, captive insurance regimes (Bermuda, Cayman, Guernsey, Vermont), insurance premium tax matrix, and the PFIC active insurance exception. Does NOT cover: insurance product design / pricing, actuarial valuation methodology beyond reference, or insurance regulatory authorisation.

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)