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  • 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 ...

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    • 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 Third-Party Summonses - Negotiated Cooperation Usually is the Best Approach
    concerning life insurance policies sold to trusts and individual taxpayers. Most of these summonses arise in ... examinations – (1) income tax examinations of the individual taxpayers who participated in the arrangements ...

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    • Authors: Samuel A Mitchell
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Standards of practice