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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The Demise of Sections 809 and 815 Congress has acted in recent years to remove outdated provisions ...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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Getting to Know Walter Welsh
Getting to Know Walter Welsh Kory J. Olsen, Taxation Section chair, interviewed Walter Welsh, ... chair, interviewed Walter Welsh, focusing on the ACLI, retirement issues, and insurance regulation. Life ...- Authors: Society of Actuaries
- Date: May 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance
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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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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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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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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
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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
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It's about Basis ... and Moore
It's about Basis ... and Moore The article discusses court decisions on the tax ... It's about Basis ... and Moore The article discusses court decisions on the tax basis and taxable gain in ...- 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