1
-
10
of
33
results (0.61 seconds)
Sort By:
-
Taxing Times, Volume 13, Issue 1, February 2017
and opinions expressed herein are those of the individual authors and are not necessarily those of the ... sessions at the 2017 Life and Annuity Symposium, Valuation Actuary Symposium, and SOA Annual Meeting & Exhibit ...- Authors: Society of Actuaries
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
AG 38, ULSG and the Spirit of XXX
AG 38, ULSG and the Spirit of XXX An extensive look at Actuarial Guideline 38, "The ... Actuarial Guideline 38, "The Application of the Valuation of Life Insurance Policies Model Regulation." ...- Authors: Kristin R Norberg
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
-
It's about Basis ... and Moore
It's about Basis ... and Moore The article discusses court decisions on the tax basis and ... and taxable gain in life insurance contracts. Individual life plans;Life insurance;Internal Revenue S ...- Authors: Bryan W Keene
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Life Insurance
-
Then and Now
Then and Now The author uses a reprint of an article from ... the very first edition of the “News from the Individual Life Insurance and Annuity Product Development ...- Authors: Paula Hodges
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy
-
In the Beginning ... How Are Nonqualified Annuities Taxed?
issued apart from an employer pension plan or individual retirement ac- count (IRA) or other tax-qualified ... may be made over the life or lives of a named annuitant or joint annuitants, for a specified term of ...- Authors: John Adney
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
-
In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
section 403(b) plan, section 457(b) plan, or individual retirement account or annuity (IRA), all of ... rules governing them dif- fer considerably. An individual retirement annuity is not subject to the same ...- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
-
Tax Implications of Applying Principles-Based Reserves Retroactively
insurance prod- ucts incorporates a gross-premium valuation that includes an aggregate stochastic (modeled) ... Best Estimate is defined as “the deter- ministic valuation assumptions used for projec- tions that are developed ...- Authors: Kory Olsen
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
-
Conversation with Sheryl Flum
national jurisdiction. My cases ranged from individual issues such as whether tax returns were timely ... products. We issue private letter rulings to individual taxpayers on how to determine taxes on proposed ...- Authors: Society of Actuaries
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Thought leadership
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
-
Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)
Insurance Commissioners (NAIC) adopted the revised Valuation Manual that sets forth principle-based reserving ... The vote allows the Standard Valuation Law (and the accompanying Valuation Manual) to be sent to state ...- Authors: Peter Winslow
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting
-
IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
tables as part of the Valuation Manual under the revised Standard Valuation Law. Taking into account ... identification of the prevailing commissioners’ standard table—is based on the issue date of a contract, a change ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy