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Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)
Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV) A continuation ... Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV) A continuation of the conversation ...- Authors: Peter Winslow
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting
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In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed? This article ... many kinds of plans and arrangements under which qualified annuities are issued, and the rules governing ...- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- 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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Taxing Times Tidbits
discuss of notice and consent requirements for employer-owned life insurance policies and the IRS rules ... rules again on an annuity-LTC combination product. ;; Taxes=Taxation; Long-term care=LTC; Internal Revenue ...- Authors: Frederic Gelfond, Brian King
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Long-term Care
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Tax Implications of Applying Principles-Based Reserves Retroactively
Implications of Applying Principles-Based Reserves Retroactively This article explores the complexities ... that could result from a retroactive application of a principle-based reserves PBR approach for life ...- Authors: Kory Olsen
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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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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Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal Holding Company Income
Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal ... Foreign Personal Holding Company Income A discussion of the ramifications, facts and rules associated with ...- Authors: Kevin Owens
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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In the Beginning…A Column Devoted to Tax Basics Tax DAC
In the Beginning…A Column Devoted to Tax Basics Tax DAC This article discusses the complexities of such ... certain differences between tax and book treatment of that capitalization. PBR;Taxation 6442474678 2/1/2017 ...- Authors: Stephen Baker
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
– Safe Harbor Guidance for 2017 CSO The article addresses the safe harbor guidance provided in Notice ... Notice 2016-63 for 2017 CSO contracts satisfying the section 7702 reasonable mortality requirements PBR;Taxes;Life ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy
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Private Rulings Regarding“Cash Surrender Value”Under Section 7702
2005 IRS private letter rulings that involved the meaning of “cash surrender value” as used under code section ... federal income tax purposes. Taxes=Taxation;Definition of life insurance; 11529 9/1/2006 12:00:00 AM ...- Authors: Brian King, Craig R Springfield
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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The IRS Schedule M-3 for InsuranceCompanies
The IRS Schedule M-3 for InsuranceCompanies Insurance companies will be required to file the Internal ... ending on or after Dec. 31, 2006. Schedule M-3 was designed by the IRS as a replacement for the Schedule ...- Authors: Amy Lewis
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance