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The Demise of Sections 809 and 815
The Demise of Sections 809 and 815 Congress has acted in recent years to remove outdated provisions ... provisions governing the federal income taxation of life insurance companies from the Internal Revenue Code. In ...- Authors: William B Harman, Douglas N Hertz, Bryan W Keene
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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The Life Insurance Company Income Tax Act of 1959
The Life Insurance Company Income Tax Act of 1959 From the 1960 Transactions Vol. 12 No. 32, this ‘Discussion ... ‘Discussion of Subjects of Special Interest’ addresses the Life Insurance Company Income Tax Act of 1959.- Authors: Andrew Delaney, William E Lewis, Charles G. Groeschell, J Edwin Matz, Henry F Rood, Richard C. Guest
- Date: Mar 1960
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Public Policy
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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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Life Insurance and Annuity Products Under Alternative Taxation Systems: The End of Life as We Know It?
Products Under Alternative Taxation Systems: The End of Life as We Know It? Presented at May 1996 Spring ... 'VAT' or consumption taxes, and flat taxes and the impact of those changes. Product development;Taxes=Taxation; ...- Authors: Christian J DesRochers, Marilyn Brown, Craig R Springfield
- Date: May 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Life Insurance; Public Policy
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Canadian Taxation - Life Insurance
As part of tax reform introduced effective at the beginning of 1988, a major revision of the taxation ... taxation of life insurance companies operating in Canada occurred. This guide highlights specific legislation ...- Authors: Society of Actuaries
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Life Insurance; Public Policy
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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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Emerging Tax Issues
Emerging Tax Issues Overview of latest developments on IRC Section 7702, IRC Section 848, market value ...- Authors: Application Administrator, August Chow, Stanton L Cole, Steven D Hooe, Michael P Cogswell, Thomas A Gick
- Date: Oct 1992
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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United States Life Insurance Tax Law
United States Life Insurance Tax Law Presented at June 1985 Spring Meeting. Discusses ... Discusses tax changes, company impact including reserve issues, product impact, and reinsurance. Life reinsurance;Life ...- Authors: Julian J Dukacz, Allan D Greenberg, Randall Mire, Dennis Van Mieghen
- Date: Jun 1985
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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Private Rulings Regarding“Cash Surrender Value”Under Section 7702
2005 IRS private letter rulings that involved the meaning of “cash surrender value” as used under code section ... federal income tax purposes. Taxes=Taxation;Definition of life insurance; 11529 9/1/2006 12:00:00 AM ...- Authors: Brian King, Craig R Springfield
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy