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#2
11-30-2021, 01:23 PM
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Rebecca,
Yes, report the NOL as a DTA on the NOL company's tax provision regardless of how it might be used on the consolidated return. Statutory provisions are to be done on a standalone basis. See also the guidance provided in SSAP 101, footnote 2 to paragraph 7. Q&A #8 may also prove helpful. Regards, Lisa Mullen Regulatory Education Director 
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