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CCH (cch.taxgroup.com) reports:

The IRS has provided domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance companies to compute their minimum effectively connected net investment income under Code Sec. 842(b). This guidance is effective for tax years beginning after December 31, 2005. For the first tax year beginning after 2005, the relevant domestic asset/liability percentages are 151.6 percent for foreign life insurance companies and 192.7 percent for foreign property and liability insurance companies. The relevant domestic investment yields are 4.5 percent for foreign life insurance companies and 3.3 percent for foreign property and liability insurance companies. In addition, instructions are set forth for computing foreign insurance companies' estimated tax liabilities for tax years beginning after 2005.
Rev. Proc. 2007-58, 2007FED ¶46,607
Other References:
Code Sec. 842
CCH Reference - 2007FED ¶26,251.70
CCH Reference - 2007FED ¶26,251.72
Tax Research Consultant
CCH Reference - TRC INTLIN: 3,102.25