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  • 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 ...

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    • 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." ...

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    • 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
  • Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
    Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements ... allocation;Asset management;Deferred annuities;Individual annuities;Policyholder behavior;Taxes;Taxation;Variable ...

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    • Authors: Bryan W Keene, John Adney
    • Date: Jun 2017
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities; Annuities>Investment strategy - Annuities; Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities; Public Policy
  • 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 ...

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    • 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
  • 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 ...

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    • 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
  • Taxing Times, Volume 14, Issue 2, June 2018
    and opinions expressed herein are those of the individual authors and are not necessarily those of the ... according to whether the contracts were group or individual contracts.19 This would have represented a 528 ...

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    • Authors: Society of Actuaries
    • Date: Jun 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Role of the Tax Actuary
    located in the tax area, with some located in the valuation, corporate or the controller’s area. The size ... percent) and gather documentation and meet with the valuation area(s) (72 percent). In addi- tion, the majority ...

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    • Authors: Steven C Chamberlin, Kory Olsen
    • Date: Sep 2005
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Traditional careers
  • 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
  • Taxing Times, Volume 13, Issue 3, October 2017
    part because of the required regulatory and individual policyholder approvals. If any of the ceding ... writer, and in doing so reduces the impact of individual risks for the In the Beginning… A Column Devoted ...

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    • Authors: Society of Actuaries
    • Date: Oct 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
  • In the Beginning…A Column Devoted to Tax Basics Tax DAC
    specified insurance contract type and is shown in Table 1. Net premiums will be discussed later in this ... The following FEBUARY 2017 TAXING TIMES | 9 Table 1 DAC Percentage by Contract Type Annuity Contracts ...

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    • Authors: Stephen Baker
    • 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
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