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FAS 96
Edward John Bonach The Financial Accounting Standards Board, in its statement of Financial Accounting ... decided the accounting for income taxes for most companies will significantly change. The effective ...- Authors: Application Administrator
- Date: Jan 1990
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Tax accounting
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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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IRS Proposes Separate Entity Treatment for a Cell
IRS Proposes Separate Entity Treatment for a Cell ... This article details proposed regulations issued by the IRS that clarify that a single series may be treated ...- Authors: Lori J Jones, Janel C Frank
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Proration for Segregated Asset Accounts – Part Two
Proration for Segregated Asset Accounts – Part Two ... Update to initial article in Sept. 2007 issue, because of two new revenue rulings: Rev. Rul. 2007-54, 2007-38 ...- Authors: Susan Hotine
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves
Reserves Discusses the CCA 201939003 and the conclusions that were made and the impacts it has on a taxpayer's ... taxpayer's ability to make an election for determining the interest rate used to compute tax-deductible life ...- Authors: Brien Alvino, Mark Smith
- Date: Feb 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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U.S. Life Company Taxation
[1] the tax implication of NAIC changes to reserving requirements, [2] the new NAIC Valuation of Life ... highlights of an actual IRS audit involving these NAIC actuarial guidelines and regulations. From the 1997 ...- Authors: Michael Eckman, Arthur Panighetti, Edward Robbins, Brian Bernard Kavanagh
- Date: Oct 1997
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company?
Deductible by a Life Insurance Company? The article suggests that the case of State Farm Mutual Automobile Ins ... 3d 357 (7th Cir. 2012), and INT 03-17 may support the argument that estimated extra-contractual obligations ...- Authors: Peter Winslow
- Date: May 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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New Developments for Life/Nonlife Consolidated Returns and the Disproportionate Asset Acquisition Rules
Returns and the Disproportionate Asset Acquisition Rules Discusses of the application of disproportionate ... asset acquisition rules under the life/nonlife regulations. How the amount of premiums or reserves should ...- Authors: Lori J Jones
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Federal Income Tax
Federal Income Tax This discussion examines Federal Income Tax and pertaining issues. From ... Tax and pertaining issues. From Transactions of Society of Actuaries 1960, Vol. 12, No. 33. Taxes=Taxation; ...- Authors: Richard M Fridley, Walter S Dewar
- Date: May 1960
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting
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In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know
In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis ... Basis – We Know Basic discussion of premiums paid, investment in the contract, and basis as used in IRC ...- Authors: John Adney
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy