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  • A Conversation with Retired Company Tax Actuaries
    careers. Our conversations primarily involved valuation actuaries (rather than pricing or product actuaries) ... method (CRVM or CARVM), the mortality or morbidity table, and the interest rate. We also suggested refinements ...

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    • 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
  • In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
    of current and deferred taxes. Assume that an individual life insurance contract has an annual premium ... uncollected premium in isolation.2 Because the individual pol- icyholder has not paid the premium yet, ...

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    • Authors: Kristin R Norberg
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • October 2019 issue of Taxing Times
    and opinions expressed herein are those of the individual authors and are not necessarily those of the ... requirements undergoing change. First, the new Individual Life and Annuity Module contains a wealth of ...

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    • Authors: Society of Actuaries
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • Taxing Times
    opinions expressed herein are those of the individual authors and are not neces- sarily those of the ... value placed on the knowledge varies for each individual, and although someone may be intelligent, it ...

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    • Authors: Society of Actuaries
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • February 2020 issue of Taxing Times
    and opinions expressed herein are those of the individual authors and are not necessarily those of the ... At dinner, I suggested to the new FSAs at our table that they should join the Taxation Section and ...

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    • Authors: Society of Actuaries
    • Date: Feb 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • Proposed Regulations on Ownership Change Present Issues for Insurance Companies
    Proposed Regulations on Ownership Change Present Issues for Insurance Companies This article ... under the IRC § 338 approach only. As for the valuation of contingent liabilities, the proposed regulations ...

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    • Authors: Samuel A Mitchell, Arthur C Schneider
    • Date: Jun 2020
    • Competency: Strategic Insight and Integration
    • Publication Name: Taxing Times
    • Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting