61
-
70
of
226
results (0.39 seconds)
Sort By:
-
ACLI Update Column
article discusses recent proposals made by the American Council of Life Insurers related to: life insurance ... insurance reserves annuity reserves and risk-based capital risk-based capital for investments and accounting ...- Authors: William Elwell
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Federal Income Tax
From the 1960 Transactions Vol. 12 No. 33, this ‘Digest of Informal Discussion’ took place at the 1960 ... Spring Meeting of the Society of Actuaries, held in Washington, D.C. March 24-25. The participants discussed ...- Authors: Joseph C Noback, Peter W Plumley, Harry Walker, Dickinson C Duffield
- Date: May 1960
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting
-
Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves
Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves A change in the way in ... reserves are determined in the United States is heading toward adoption. Currently, the Actuarial Opinion and ...- Authors: Christian J DesRochers, Douglas N Hertz
- Date: May 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
-
IRS Rules on New BOLI Arrangement
IRS Rules on New BOLI Arrangement This article discusses the ruling on the new BOLI arrangement and ... and addresses three aspects of the tax treatment of the arrangement: (1) the LLC’s taxation as a partnership ...- Authors: John Adney, Bryan W Keene
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 ... 7702 and 7702A Overview of upcoming second edition of book. Tax accounting;Tax accounting Taxation;Life ...- Authors: John Adney, Brian King, Craig R Springfield
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Identified Straddle Rules Fixed by Technical Corrections
Corrections The recent Tax Technical Corrections Act of 2007, Pub. L. 110-172, signed into law on Dec. 29 ... thereby avoid surprise applications of the straddle rules by the IRS on audit. Taxes=Taxation; 11545 5/1/2008 ...- Authors: Peter Winslow
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
ERISA Tax Forms
ERISA Tax Forms This is a teaching session focusing on ERISA tax forms. Defined benefit plans=DB ... session focusing on ERISA tax forms. Defined benefit plans=DB plans;Employee Retirement Income Security ...- Authors: Gregg L Skalinder
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Pension accounting
-
Minimum Funding Requirements And Maximum Deductible Limits
Deductible Limits This session discussion is about the minimum funding requirements and maximum deductible ... determinations. From Record of the Society of Actuaries Vol. 15, No. 3B. Employee Retirement Income Security Act=ERISA;Internal ...- Authors: Jeffrey Groves, Margaret Wood-Duggan
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Funding
-
The Financial Reporter, June 2018, Issue 113
The Financial Reporter, June 2018, Issue 113 Read the June 2018 issue of The Financial Reporter published ... published by the Financial Reporting Section of the SOA. Financial Reporting 6442482800 6/1/2018 12:00:00 ...- Authors: Society of Actuaries
- Date: Jun 2018
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
-
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