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AG 38, ULSG and the Spirit of XXX
and the Spirit of XXX An extensive look at Actuarial Guideline 38, "The Application of the Valuation ... Valuation of Life Insurance Policies Model Regulation." Life insurance;Taxation 4294995693 2/1/2013 ...- 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
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits A discussion of, first, the three-year transition period for adopting principle-based ... might not apply to tax reserves, and second, the tax impact of adding investment options to in-force contracts ...- Authors: Kory Olsen, Peter Winslow
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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Administration of the "Material Change" Rules: Meeting the Challenge
Administration of the "Material Change" Rules: Meeting the Challenge This article is a companion ... companion to “They Go Bump in the Night: Life Insurance Policies and the Law of Material Change,” an article ...- Authors: Christian J DesRochers, Brian King
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System This ... This article discusses the implications of a principle-based reserve PBR system with respect to federal income ...- Authors: Application Administrator, Joseph F McKeever
- 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
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ACLI Update
ACLI Update Update on a broad range of insurance and investment tax matters upon which ACLI is working ... including: deficiency reserve guidance, IRS guidance on PBR/AG 43, Camp Financial Product Discussion Draft ...- Authors: Pete Bautz, Walter Welsh, Mandana Parsazad
- Date: May 2013
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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ACLI Update – Legislative and Regulatory Developments
Legislative and Regulatory Developments Updates on partial annuitization and exhanges, prevailing CSO ... CSO valuation mortality tables, disclosure of offshore accounts through FATCA. Annuities;Life insurance;Partial ...- Authors: Walter Welsh, Mandana Parsazad
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses
This article is a discussion about the life settlement industry and the tax considerations for life insurance ... insurance bought and sold in the secondary market. Internal Revenue Service=IRS;Taxes=Taxation; 11557 ...- Authors: Frederic Gelfond
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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Tax Implications of Applying Principles-Based Reserves Retroactively
Implications of Applying Principles-Based Reserves Retroactively This article explores the complexities ... that could result from a retroactive application of a principle-based reserves PBR approach for life ...- 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
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits Tidbits include discussions about: Policy loans in excess of ... discussions about: Policy loans in excess of cost basis, treatment of loss adjustment expenses, LAE, for life ...- Authors: Daniel Stringham, Peter Winslow, Joseph F McKeever
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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The IRS Schedule M-3 for InsuranceCompanies
The IRS Schedule M-3 for InsuranceCompanies Insurance companies will be required to file the Internal ... ending on or after Dec. 31, 2006. Schedule M-3 was designed by the IRS as a replacement for the Schedule ...- Authors: Amy Lewis
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance