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Proposed Regulations on Ownership Change Present Issues for Insurance Companies
Proposed Regulations on Ownership Change Present Issues for Insurance Companies This article presents ... overview of the Federal Income tax rules in section 382 regarding limitations on the use of losses after ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Jun 2020
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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ACLI Update: Senate Finance Committee Staff Education Sessions
Sessions A discussion of topics in a series of roundtable education sessions on life insurance products ... products and companies at the collaborative meeting of the ACLI and member companies. Taxation 4294995696 ...- Authors: Mandana Parsazad
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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tax-2015-vol-11-iss3-letter-from-editor
letter to the editor regarding the October 2014 Taxing Times supplement on the Camp proposals on the taxation ... taxation of life insurance companies. Product Administration=Policy Administration;Taxes=Taxation 6442464345 ...- Authors: Emanuel Burnstein
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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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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T3 – Taxing Times Tidbits
T3 – Taxing Times Tidbits A discussion of: the value of a life insurance contract distributed from a ... directive on the DRD for life insurance separate accounts and IRS actuaries raising new issues on AG 34 tax ...- 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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Guidance Needed to Clarify Allowance of Ordinary Losses Under Section 165g3 for Worthless Securities of Insurance Subsidiaries
Allowance of Ordinary Losses Under Section 165g3 for Worthless Securities of Insurance Subsidiaries The financial ... crisis of the recent past has prompted the director of the financial services industry portion of the Large ...- Authors: Maureen Nelson
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times newsletter
CONTINUED ON PAGE 6 TAXING TIMES: THE FIRST TEN YEARS By Brian G. King, Kristin Norberg, and members ... members of the editorial board May 2005 marked the inaugural issue of Taxing Times, the newsletter of the ...- Authors: Society of Actuaries
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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FAQ on Tax Reserve Methods and Assumptions
FAQ on Tax Reserve Methods and Assumptions Frequently Asked Questions on tax reserve methods and assumptions ... assumptions, based on law in effect prior to 12/31/2017. Taxes;Annuity reserves;Health reserves;Life reserves ...- Authors: Barbara Gold
- Date: Jun 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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ACLI Update
ACLI Update Update on a broad range of insurance and investment tax matters upon which ACLI is working ... including: deficiency reserve guidance, IRS guidance on PBR/AG 43, Camp Financial Product Discussion Draft ...- Authors: Pete Bautz, Walter Welsh, Mandana Parsazad
- Date: May 2013
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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T3: Taxing Times Tidbits - What to do About Tax Reserve Estimates
estimates of tax reserves on the tax return, instead of tax reserves computed precisely according to the requirements ... requirements of the Internal Revenue Code, and the IRS has challenged the reserve deduction. Other ...- Authors: Susan Hotine, Peter Winslow, Samuel A Mitchell
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy