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Specifically, the proposed regulations define estimated retrospective credits as "return premiums" included in gross premiums written in the tax year in which the insurance company's liability to pay such amounts can be reasonably estimated. 9 million, which include gross premiums written and deposit premiums, increased 39. AGP Written adjusts gross premiums written to add the present value of estimated future installment premiums written on financial guaranty policies issued in the period. |
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