41
-
50
of
389
results (0.41 seconds)
Sort By:
-
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
-
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
-
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
-
The Mystery of PLR 201006002
The Mystery of PLR 201006002 An explanation of the reasons why the IRS should rule on the application ... application of section 351 to the transfer of assets and reserves in an indemnity coinsurance transaction where ...- Authors: Julie V Goosman, Lori J Jones
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance
-
ACLI Update: Update on Noncoordinated Benefits
Update: Update on Noncoordinated Benefits Discussion of recent developments in the taxation of noncoordinated ... Memorandum and proposed triagency rulemaking that would impact non coordinated benefits. Taxes, Taxation By ...- Authors: Sarah Lashley, Regina Y Rose, Mandana Parsazad
- Date: Oct 2023
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Health & Disability>Accident insurance; Health & Disability>Critical illness insurance; Health & Disability>Health care quality; Health & Disability>Health insurance; Public Policy; Public Policy; Public Policy; Public Policy; Health & Disability>Affordable Care Act (ACA)
-
The Demise of Sections 809 and 815
The Demise of Sections 809 and 815 Congress has acted in recent years to remove outdated provisions ... provisions governing the federal income taxation of life insurance companies from the Internal Revenue Code. In ...- Authors: William B Harman, Douglas N Hertz, Bryan W Keene
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
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
-
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
-
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
-
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