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  • Alternative XXX Model Regulations from a Federal Income Tax Perspective
    discusses the the 1998 alternartive XXX model regulations and the potential tax impact on the definition ... definition of life insurance and on reserve deductions associated therewith. Insurance valuation tables;Secondary ...

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    • Authors: James Reiskytl
    • Date: Dec 1998
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Public Policy; Public Policy
  • Federal Income Tax Effect Of Reserve Interest Rate Under Phase 1
    Income Tax Effect Of Reserve Interest Rate Under Phase 1 This article describes the effect of different valuation ... rates and levels of surplus on income tax paid by life insurance companies via Phase 1 of the Federal Income ...

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    • Authors: John C Fraser
    • Date: Nov 1968
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy
  • T3: Taxing Times Tidbits - Is the IRS Saying that Class Action Damagesare not Subject to IRC section 72?
    Tidbits - Is the IRS Saying that Class Action Damagesare not Subject to IRC section 72? One of the significant ... benefits of a life insurance contract is that, for purposes of determining the taxable amount of proceeds ...

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    • Authors: Susan Hotine, Peter Winslow
    • Date: May 2005
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy
  • T3: TAXING TIMES TIDBITS
    IRS Tweaks Automatic Procedure for Changes in Basis of Computing Reserves under Section 807(f) By Art Schneider ... year, the IRS released Revenue Procedure 2022-14,[1] providing an updated comprehensive list of changes ...

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    • Authors: Arthur C Schneider, Surjya Mitra
    • Date: May 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy