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ACLI Update
ACLI Update A look at the IRS initiative, the Industry Issue Resolution IIR Program, and its requested ... requested use to address the tax treatment of hedges of VA contract guarantees. The IIR Program is designed ...- Authors: Walter Welsh, Pete Bautz
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Highlights from the Taxation Section’s 2012 Product Tax Seminar
Highlights from the Taxation Section’s 2012 Product Tax Seminar Overview of sessions and highlights ... from the Taxation Section’s 2012 Product Tax Seminar Overview of sessions and highlights from the 2012 ...- Authors: Brian King
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development
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T3 : TAXING TIMES Tidbits Negligence Penalty Imposed on Taxpayer Unable to Show Actual Consultation of Supporting Authorities
T3 : TAXING TIMES Tidbits Negligence Penalty Imposed on Taxpayer Unable to Show Actual Consultation ... Consultation of Supporting Authorities The Wells Fargo case highlights the importance of creating and ...- Authors: Kenan Mullis
- Date: Oct 2017
- Competency: External Forces & Industry Knowledge>General business skills; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices
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It's about Basis ... and Moore
It's about Basis ... and Moore The article discusses court decisions on the tax ... It's about Basis ... and Moore The article discusses court decisions on the tax basis and taxable gain in ...- Authors: Bryan W Keene
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Life Insurance
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To our Readers: A Tribute to Christian DesRochers
To our Readers: A Tribute to Christian DesRochers A tribute to Christian DesRochers ... DesRochers A tribute to Christian DesRochers and in memory of Charles (Bud) Friedstat 6442451619 10/1/2013 12:00:00 ...- Authors: Brian King
- Date: Oct 2013
- Competency: Relationship Management>Team leadership
- Publication Name: Taxing Times
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SSAP 10R—Admittance of Deferred Income Taxes Modified in 2009
10R—Admittance of Deferred Income Taxes Modified in 2009 SSAP 10R supersedes Statement of Statutory Accounting ... Accounting Principles No. 10, Income Taxes “SSAP 10” and the new provisions set forth in this accounting principle ...- Authors: Thomas E Barber, Kelly Brucato
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting
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IRS Releases New Ruling on BOLI Partnership
Ruling on BOLI Partnership Summary of private letter ruling the IRS released in February 2013 regarding ... contracts. The article follows up another article from the same authors in the May 2012 issue of Taxing Times ...- Authors: Bryan W Keene, John Adney
- Date: May 2013
- Competency: Professional Values
- Publication Name: Taxing Times
- Topics: Life Insurance
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To Clone or Not to Clone: The IRS Answers an Investor Control Question
To Clone or Not to Clone: The IRS Answers an Investor Control Question The article discusses a recent ... ruling on the application of the investor control doctrine to a variable contract for which the insurer ...- Authors: John Adney
- Date: Feb 2015
- Publication Name: Taxing Times
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Recent Cases on Changes from Erroneous Accounting Methods--Do They Apply to in Basis of Computing Reserves?
Accounting Methods--Do They Apply to in Basis of Computing Reserves? The Internal Revenue Code includes certain ... method of accounting. A special rule applies when a life insurance company changes its basis of computing ...- Authors: Peter Winslow, Brion Graber
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Public Policy
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Is IRS Consent Needed to Conform Tax Accounting to a Change in Statutory Accounting
Is IRS Consent Needed to Conform Tax Accounting to a Change in Statutory Accounting ... section 807(f) of the Internal Revenue Code applies to the change. But, what happens if the statutory accounting ...- Authors: Peter Winslow
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Finance & Investments>Value at risk - Finance & Investments