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What’s on the Shelf? A Proposal to Tax the Inside Buildup
What’s on the Shelf? A Proposal to Tax the Inside Buildup This article is a discussion of the proposal ... proposal to tax the inside build-up in life insurance policies and the consequences if it were to be adopted ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC provides ... provides that the deductible reserve for a life insurance contract is the greater of net surrender value or ...- Authors: Peter Winslow, Samuel A Mitchell
- 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>Reserves - Life Insurance; Public Policy
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Product Tax Implications of the Adoption of the 2017 CSO
Product Tax Implications of the Adoption of the 2017 CSO Provides information on Section 7702 mortality ... mortality requirements, the implications of the adoption of the 2017 CSO tables and the need for IRS guidance ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions
guidance in the form of Rev. Proc. 2006- 13 provides a general safe harbor for the fair market value of a deferred-annuity ... contract when determining the amount includible in income on conversion of a traditional IRA to a Roth ...- Authors: Douglas N Hertz
- Date: May 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Pensions & Retirement; Public Policy
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DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD?
HAVE GUIDANCE ON SEPARATE ACCOUNT DRD? The article discusses the practical impact of recently Rev. Rul ... supercedes Rev. Rul. 2007-54 by republishing the position of what variable annuity contract reserves are ...- Authors: Susan Hotine
- Date: May 2014
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting
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Role of the Tax Actuary
Role of the Tax Actuary The Taxation Section recently conducted a survey to gather information on the ... the role of the tax actuary within insurance companies. Taxes=Taxation; 11517 9/1/2005 12:00:00 AM ...- Authors: Steven C Chamberlin, Kory Olsen
- Date: Sep 2005
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Traditional careers
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A Conversation with Retired Company Tax Actuaries
Actuaries TAXING TIMES recently sat down with a group of retired tax actuaries to hear about how they got ... useful for actuaries who are just starting out in the profession, as well as more seasoned actuaries.- Authors: Mary Caramagno
- Date: Oct 2023
- Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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From the Editor: To Our Readers
From the Editor: To Our Readers A discussion of risk and tax risk. Tax;risk;life insurance 4294997335 ...- Authors: Christian J DesRochers
- Date: May 2013
- Publication Name: Taxing Times
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IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine
Examiners on the Codified Economic Substance Doctrine In March 2010, Congress codified the judicial economic ... part of the health care reform legislation.1 The law provides for strict liability penalties of 20 percent ...- Authors: Samuel A Mitchell
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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ACLI Update
ACLI Update The American Council of Life Insurers provides an update on recent tax-related ACLI activity ... activity. Topics in this issue include (1) the NAIC's Principle-Based Reserves (PBR) Review Working ...- Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
- Date: Jun 2016
- Publication Name: Taxing Times