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Change in Basis of Computing Reserves—Is It Or Isn’t It?
coordinated issue at IRS Appeals, which means that an individual Appeals Officer cannot settle a section 807(f) ... market value of certain prop- erty to another valuation formula for computing fair market value. The ...- Authors: Peter Winslow, Lori J Jones
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxing Times, September 2006, Volume 2, Issue No. 2
and in bringing their unique discipline to the table. Some may ask what you get when you bring a lawyer ... Insurance Tax Update and as such, brings to the table a tremendous amount of knowledge and experience ...- Authors: Barbara Gold, Brian King, Craig R Springfield, Peter Winslow, Samuel A Mitchell, Lori J Jones, Gregory Stephenson
- Date: Sep 2006
- Publication Name: Taxing Times
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T3: Taxing Times Tidbits
net premium valuation method which ultimately became the model for the Standard Valuation Law adopted ... firm were tax return preparers, ordinarily, the individual with overall su- pervisor responsibility for ...- Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Lori J Jones, John Keenan
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting
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IRS Proposes Separate Entity Treatment for a Cell
The proposed regulations do not apply to an individual cell that is organized under the laws of a foreign ... business. Under the proposed regulations, an individual cell will be treated as a separate entity for ...- Authors: Lori J Jones, Janel C Frank
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target Insurance Company
tax purposes, as compared to a normal actuarial valuation. On the other hand, one could interpret the rule ... of the regulation. P. Winslow and S. Mitchell, Valuation of Insurance in Force for Tax Purposes, T3: Taxing ...- Authors: Lori J Jones
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Highlights of the Recent Guidance on Insurance Company Acquisitions
item and probably also a change in character. Valuation of Insurance in Force Under the regulations, the ... tax purposes, as compared to a normal actuarial valuation. On the other hand, one could interpret the rule ...- Authors: Lori J Jones
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxing Times - Tidbits
Taxing Times - Tidbits Issues covered in this article include 1. Tax treatment of advance ... accounts with respect to holders of pre-existing individual accounts, including private placement life insurance ...- 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