Publisher's Synopsis
Excerpt from Financing Provisions of H. R. 3800, Superfund Reform Act of 1994: Hearing Before the Committee on Ways and Means, House of Representatives, One Hundred Third Congress, Second Session, July 25, 1994
The computation of the retrospective fee could be more difficult for an alien insurer since 1971 to 1985 premium data may or may not be readily available. So it is useful that the insurer can sit down with the Internal Revenue Service and come to a reasonable agreement on the amount of the insurer's historic premium base.
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