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  • Investment Risk and the Limits of Insurance
    Investment Risk and the Limits of Insurance The Tidbit summarizes LTRs 201609008 and 201613016 and discusses ... discusses the definition of insurance under the tax code in light of these new pieces of guidance from ...

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    • Authors: Patrick Tricker
    • Date: Jun 2016
    • Competency: Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Highlights of the Recent Guidance on Insurance Company Acquisitions
    Highlights of the Recent Guidance on Insurance Company Acquisitions This is an article about final tax ... guidance on the acquisition of insurance companies pursuant to an election under section 338 of the Internal ...

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    • Authors: Lori J Jones
    • Date: Sep 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • IRS Provides Important Guidance on Changes in Basis of Computing Reserves under Section 807(f)
    IRS Provides Important Guidance on Changes in Basis of Computing Reserves under Section 807(f) This ... guidance on what constitutes a change in basis for computing life insurance reserves under the Internal ...

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    • Authors: Mark Smith
    • Date: Mar 2021
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers
    FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers Summary of Administration's FY 2023 ... 2023 Tax Proposals of Interest to Life Insurers blockquote { margin: 10px 20px 20px 20px; } By Mandana ...

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    • Authors: Regina Y Rose, Mandana Parsazad
    • Date: May 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Taxing Times, Volume 13, Issue 2, June 2017
    Issue 2, June 2017 Read the June 2017 issue of Taxing Times published by the The Taxation Section. Newsletters ... practical information for the working actuary, articles on trends that impact sections and news about section ...

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    • Authors: Society of Actuaries
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
    Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A The article discusses the impact of changes ... Revenue Code Section 7702 by the ConsolidatedAppropriations Act, 2021. The Consolidated Appropriations ...

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    • Authors: Brian King, Craig R Springfield, Robert A Fishbein
    • Date: Mar 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy
  • ACLI Update: Update on Noncoordinated Benefits
    Update: Update on Noncoordinated Benefits Discussion of recent developments in the taxation of noncoordinated ... Memorandum and proposed triagency rulemaking that would impact non coordinated benefits. Taxes, Taxation By ...

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    • Authors: Sarah Lashley, Regina Y Rose, Mandana Parsazad
    • Date: Oct 2023
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Health & Disability; Health & Disability>Accident insurance; Health & Disability>Critical illness insurance; Health & Disability>Health care quality; Health & Disability>Health insurance; Public Policy; Public Policy; Public Policy; Public Policy; Health & Disability>Affordable Care Act (ACA)
  • Taxing Times, Volume 13, Issue 1, February 2017
    February 2017 Read the February 2017 issue of Taxing Times published by the The Taxation Section. Newsletters ... practical information for the working actuary, articles on trends that impact sections and news about section ...

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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
  • Proposed Guidance on the New Net Investment Income Tax on “Annuities”
    Proposed Guidance on the New Net Investment Income Tax on “Annuities” The article summarizes the new net investment ... income tax proposed regulations recently published by the IRS as they relate to life insurance and annuity ...

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    • Authors: Alison R Peak, John Adney
    • Date: May 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • PLR 201120011 Highlights the Need for SEPP Guidance on Annuities
    PLR 201120011 Highlights the Need for SEPP Guidance on Annuities Owners of nonqualified annuity contracts ... qualified retirement plans, and annuity issuers are left without any published guidance on when annuity ...

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    • Authors: Mark E Griffin
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Public Policy