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Change in Basis of Computing Reserves—Is It Or Isn’t It?
coordinated issue at IRS Appeals, which means that an individual Appeals Officer cannot settle a section 807(f) ... market value of certain prop- erty to another valuation formula for computing fair market value. The ...- Authors: Peter Winslow, Lori J Jones
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
interest rate, the prevailing mortality or morbidity table, as well as the elim- ination of any net deferred ... ruling accepts that changes from one acceptable valuation method (for example, curtate to continuous) to ...- Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
of Insurance Commissioners (NAIC) prescribed valuation methods, prevailing mortality tables, and the ... annuities. I would also add the gross premium valuation requirement in the health insurance statutory ...- Authors: Edward Robbins, Mark Smith, Peter Winslow
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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Taxation Section Webcast: "Federal Income Tax Issues Every Company Must Consider under Life PBR"
explained the relevant requirements in the NAIC’s Valuation Manual, the rules in the Internal Revenue Code ... terms and provisions” threshold in the Standard Valuation Law, leading to an operative date of Jan. 1, ...- Authors: Peter Winslow, Mark Smith, Kristin R Norberg
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Taxing Times, September 2006, Volume 2, Issue No. 2
and in bringing their unique discipline to the table. Some may ask what you get when you bring a lawyer ... Insurance Tax Update and as such, brings to the table a tremendous amount of knowledge and experience ...- Authors: Barbara Gold, Brian King, Craig R Springfield, Peter Winslow, Samuel A Mitchell, Lori J Jones, Gregory Stephenson
- Date: Sep 2006
- Publication Name: Taxing Times
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T3: Taxing Times Tidbits
net premium valuation method which ultimately became the model for the Standard Valuation Law adopted ... firm were tax return preparers, ordinarily, the individual with overall su- pervisor responsibility for ...- Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Lori J Jones, John Keenan
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting
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T3 – Taxing Times Tidbits
not break any new ground, and deals with the valuation of a life policy before the changes made in 2005 ... the Tax Court agreed with the Service on the valuation of the policy, but arrived at their conclusion ...- Authors: Christian J DesRochers, Susan Hotine, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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T3: TAXING TIMES Tidbits
prevail- ing state interpretation of the Standard Valuation Law, i.e., the interpretation that has been adopted ... tract, and (4) an individual retirement account under section 408(a) and an individual retirement annuity ...- Authors: Peter Winslow, Mark E Griffin, Susan Hotine, Lori Jones, Erinn Madden, Deborah Walker
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Common Myths in Interpreting the Company Tax Provisions of the 1984 Act
basic CRVM reserves as defined in the Standard Valuation Law by the NAIC, they are reserves held “with ... several permissible interpretations of the Standard Valuation Law even before it is adopted by the NAIC. And ...- Authors: Peter Winslow
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
contracts is the Commissioners’ Annuities Reserve Valuation Method (CARVM) prescribed by the NAIC in effect ... reserve required under the Commissioners’ Reserve Valuation Method (CRVM) includes deficiency reserves even ...- 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