Issue No. 7 | May 19, 2026 For warranty administrators who manage loss ratios, reinsurance, and contract performance. This Week: The Participation Spectrum And Its Reserve Implications THE CURVE: $2.9M $2.9 million is the 2026 IRC §831(b) annual premium volume threshold for small P&C company tax treatment, per IRS Rev. Proc. 2025-32, up from $2.85M […]