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T3 – Taxing Times Tidbits
T3 – Taxing Times Tidbits A discussion of: the value of a life insurance contract distributed from a ... pension plan, IRS industry director directive on the DRD for life insurance separate accounts and IRS ...- 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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IRS Third-Party Summonses - Negotiated Cooperation Usually is the Best Approach
Negotiated Cooperation Usually is the Best Approach A discussion of third-party summons, particularly ... examinations. Satisfaction of the IRS's request for information outside of court in the most cost-effective ...- Authors: Samuel A Mitchell
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice
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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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Repealed: Corporate AMT and Three Insurance Tax Provisions
Repealed: Corporate AMT and Three Insurance Tax Provisions A brief summary of these repealed ... and Three Insurance Tax Provisions A brief summary of these repealed provisions and associated transition ...- Authors: Jean Baxley, Catherine Moore
- Date: Jun 2018
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Mitchellel MitT3 – Taxing Times Tidbits
Mitchellel MitT3 – Taxing Times Tidbits A discussion of: IRS requirement disclosures of uncertain ... Taxing Times Tidbits A discussion of: IRS requirement disclosures of uncertain tax positions, disallowed ...- Authors: Peter Winslow, Samuel A Mitchell, Stephen Baker
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Issues Ruling Applying Diversification Rules to Illiquid Funds
Funds Discussion of the March 1, 2013 Internal Revenue Service (“IRS”) release of PLR 201309011, which ... which addresses the application of the section 817(h) diversification requirements to variable contracts ...- Authors: Bryan W Keene, Alison R Peak
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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Actuaries Involvement in Tax
Involvement in Tax The Taxation Section of the Society of Actuaries recently conducted a survey of its members ... understanding of how actuaries are being utilized in areas where tax plays a role within the insurance industry ...- Authors: Ame R T Biggart
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession
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ACLI Update
ACLI Update An update from the ACLI staff to keep readers informed about the organization's work on ... on tax issues affecting the life insurance industry. standard nonforfeiture law;taxation;morbidity tables;National ...- Authors: Pete Bautz, Mandana Parsazad, Walter Welsh
- Date: May 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
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Taxing Times - Tidbits
include 1. Tax treatment of advance interest on policy loans, 2. Tax treatment of Credit default swaps, ... 3 Application of SRLY [Separate Return Limitation Year] Cumulative Register Concept to Dual Consolidated ...- Authors: Frederic Gelfond, Peter Winslow, Lori J Jones, Application Administrator
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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IRS Releases Final Schedule for Reporting “Uncertain Tax Positions”
IRS Releases Final Schedule for Reporting “Uncertain Tax Positions” Discusses Schedule UTP, “Uncertain ... Schedule UTP, “Uncertain Tax Positions,” issued by the IRS, in detail. Taxes=Taxation; 11642 2/1/2011 ...- Authors: Craig Pichette, Michael Edward Bauer
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting