← modelrisk.app · Assumptions · A-167
regulatory domain

LDTI discount rate (single-A corporate bond curve)

A-167 · active · high sensitivity

Value

Upper-medium grade fixed-income instrument yield

sourceASC 944-40-30 (ASU 2018-12 LDTI)
derivationpublished_source
qualitypublished
regulatory frameworksGAAP ASC 944, ASU 2018-12 LDTI
set2026-05-25
last reviewed2026-05-25
next review due2026-12-31

Notes

FPB / DPL discount rate per LDTI; locked-in vs current bifurcation.