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Overview of the Tax Cuts and Jobs Act: Major Changes
according to whether the contracts were group or individual contracts.19 This would have represented a 528 ... 528 percent increase in the rate applied to individual annuity contracts and appeared unrelated to ...- Authors: Surjya Mitra, Mark Smith, James Kress
- Date: Jun 2018
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Session 18 - Company Tax: Domestic and International Implications of Tax Reform
generally serve as basis for tax reserves • Date of valuation, rather than date contract is issued, is the operative ... method “applicable to” the contract at the valuation date—generally the NAIC-prescribed method • Statutory ...- Authors: Jean Baxley, Surjya Mitra,
- Date: Aug 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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T3: TAXING TIMES TIDBITS
T3: TAXING TIMES TIDBITS T3: TAXING TIMES TIDBITS TAXING TIMES, June 2022 IRS Tweaks Automatic ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...- Authors: Arthur C Schneider, Surjya Mitra
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy
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Proposed Regulations on “Toll Tax” Under Amended Section 965
Proposed Regulations on “Toll Tax” Under Amended Section 965 Provides a few highlights of the ... each election is determined by reference to the individual proposed regulation section. In order to make ...- Authors: Surjya Mitra
- Date: Oct 2018
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life