PRUDENTIAL FINANCIAL INC
For the period ended Sep 30, 2025. Filed Oct 30, 2025.
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Sep 30, 2025 · Filed Oct 30, 2025
Contents
Regulatory Developments
Interest Maintenance Reserves
In August 2025, the National Association of Insurance Commissioners (“NAIC”) extended the temporary statutory accounting treatment of net negative interest maintenance reserves (“IMR”) through December 31, 2026. This provision, which was set to expire on December 31, 2025, permits an insurer to admit net negative IMR up to 10% of their adjusted statutory surplus, provided such insurer’s risk-based capital (“RBC”) ratio remains above 300% of its Authorized Control Level RBC.
H.R.1 — One Big Beautiful Bill Act (the “Tax Act of 2025”)
See Note 14 to the Unaudited Interim Consolidated Financial Statements for information about tax law changes included in the Tax Act of 2025.
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