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NAIC Adopts SSAP No. 101 - Income Taxes
101 - Income Taxes SSAP 101 is the new standard which replaces the current temporary guidance set forth ... and Tax Contingency Reserves. National Association of Insurance Commissioners=NAIC;Taxes=Taxation; 4294977738 ...- Authors: Richard J Burness
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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ACLI Update Column
decade of work by ACLI and representatives of its member companies, the Society of Actuaries SOA, the American ... Academy of Actuaries Academy, and the NAIC’s Life and Health Actuarial Task Force LHATF, on Sept. 24 ...- Authors: Bill Elwell
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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When Are Guaranty AssociationAssessments Deductible?
AssociationAssessments Deductible? Statutory Statement of Accounting Principle SSAP No. 35 prescribes accounting ... discusses the deductibility of these assessments for federal income tax purposes, providing updates on recent ...- Authors: Peter Winslow, Lori J Jones
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII A discussion ... Issues under Actuarial Guideline XLIII A discussion of the effective dates and statutory reserves cap for ...- Authors: Peter Winslow
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
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Time to Say Goodbye to the 1980 CSO Mortality Table
Time to Say Goodbye to the 1980 CSO Mortality Table Discusses how companies must ensure that significant ...- Authors: Brian King, Craig R Springfield
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
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In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance ... Insurance Companies The article provides an introduction to tax accounting for U.S. life insurance companies ...- Authors: Kristin R Norberg
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Tax Aspects of Nonperforming Assets
Tax Aspects of Nonperforming Assets Comparison of statutory and tax accounting rules ... Aspects of Nonperforming Assets Comparison of statutory and tax accounting rules in treatment of non-performing ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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ACLI Update Column
ACLI Update Column Update from the ACLI about its continued contact with Treasury relating to AG VACARVM ...- Authors: Bill Elwell
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Issue Brief Synopsis: LTD Claim Reserve Assumption Basis
Assumption Basis Synopsis of Issue Brief prepared by Tax Work Group of the Academy-LTD Claim Reserve ... Reserve Assumption Basis: Use of date of incurral/date of issue of original policy. Disability Insurance;T ...- Authors: Barbara Gold
- Date: Oct 2017
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Health & Disability
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T3: TAXING TIMES Tidbits
Winslow On Sept. 12, 2008, the Internal Revenue Service (IRS) designated the deductibility of premium ... issue specifically related to the insurance industry. According to the IRS, Tier III issues present ...- Authors: Peter Winslow, Lynlee C Baker
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance