EXTENSION OF TEMPORARY RELIEF FROM TROUBLED DEBT RESTRUCTURINGS AND INSURER CLARIFICATION.

SEC. 541. EXTENSION OF TEMPORARY RELIEF FROM TROUBLED DEBT RESTRUCTURINGS AND INSURER CLARIFICATION. Section 4013 of the CARES Act (15 U.S.C. 9051) is amended— (1) by inserting “, including an insurance company,” after “institution” each place the term appears; (2) in subsection (a)(1), by striking “December 31, 2020” and inserting “January 1, 2022”; (3) in subsection (b)(1)(B), by inserting “under United States Generally Accepted Accounting Principles” after “purposes”; and (4) in subsection (d)(1), by inserting “, including insurance companies,” after “institutions”.