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T3: Taxing Times Tidbits - What to do About Tax Reserve Estimates
article also cover IRS rulings on the treatment and valuation of an insurance company stock purchased as an ... COLI life insurance. Annuity reserves;Asset valuation;Beneficiaries;Internal Revenue Service=IRS;Life ...- 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
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits A discussion about foreign currency hedging, foreign insurance excise ... of credit default swaps and bad debts. Asset valuation;Audits;Credit default swaps;Currency risk;Statutory ...- Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Biruta P Kelly
- Date: May 2009
- 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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The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
recognized that changes in the NAIC Standard Valuation Law in 1976 made it clear that deficiency reserves ... section 816(b). The 1976 amendment to the Standard Valuation Law incorpo- rated deficiency reserves within ...- 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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Tax Aspects of Nonperforming Assets
“securities” basket may include private placements, individual mortgages and partnership interests. Classification ... “securities” basket may include private placements, individual mortgages and partnership interests. The ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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IRS to Rule on the Meaning of Statutory Reserves
IRS to Rule on the Meaning of Statutory Reserves Discusses the meaning of statutory reserves ... minimum reserve for a contract under the Standard Valuation Law. But, contrary to the IRS representatives’ ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Mitchellel MitT3 – Taxing Times Tidbits
contracts owned by the taxpayer covering any individual.4 Even though disallowed as a deduction, the ... fairly straightforward fact pattern. A, an individual, holds a paid-up life insurance contract on ...- Authors: Peter Winslow, Samuel A Mitchell, Stephen Baker
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting