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Section 807(f)-Tax Impact of Statutory Reserve Change
Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) ... change to the stat reserve could be subject to §807(f). 807(f) adjustments ;corrections of errors;changes ...- Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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A Conversation with Retired Company Tax Actuaries
Actuaries TAXING TIMES recently sat down with a group of retired tax actuaries to hear about how they got ... useful for actuaries who are just starting out in the profession, as well as more seasoned actuaries.- Authors: Mary Caramagno
- Date: Oct 2023
- Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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Introduction to Pillars One and Two for Insurers
feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on book-based ... book-based financial statements. The article provides a summary of how these rules operate along with suggested ...
- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
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The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 ... 7702 and 7702A Overview of upcoming second edition of book. Tax accounting;Tax accounting Taxation;Life ...- Authors: John Adney, Brian King, Craig R Springfield
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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FAQ on Tax Reserve Methods and Assumptions
FAQ on Tax Reserve Methods and Assumptions Frequently Asked Questions on tax reserve methods and assumptions ... assumptions, based on law in effect prior to 12/31/2017. Taxes;Annuity reserves;Health reserves;Life reserves ...- Authors: Barbara Gold
- Date: Jun 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times newsletter
CONTINUED ON PAGE 6 TAXING TIMES: THE FIRST TEN YEARS By Brian G. King, Kristin Norberg, and members ... members of the editorial board May 2005 marked the inaugural issue of Taxing Times, the newsletter of the ...- Authors: Society of Actuaries
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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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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ACLI Update Column
decade of work by ACLI and representatives of its member companies, the Society of Actuaries SOA, the American ... Academy of Actuaries Academy, and the NAIC’s Life and Health Actuarial Task Force LHATF, on Sept. 24 ...- Authors: Bill Elwell
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target Insurance Company
A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for ... Company This article discusses the Section 338h10 election on the disposition of an insurance company. Internal ...- Authors: Lori J Jones
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times Tidbits
Lori J. Jones In an interesting start to the new year, the Internal Revenue Service (IRS) released guidance ... 1971 requires the capitalization and amortization of a ceding commission in excess of the amount capitalized ...- Authors: Lori Jones
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting