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The Allocation of FATCA Withholding Risk in Cross-Border Reinsurance Agreements
The Allocation of FATCA Withholding Risk in Cross-Border Reinsurance Agreements This article describes ... describes the allocation of FATCA withholding risk in cross-border reinsurance arrangements and discusses practical ...- Date: Oct 2014
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Enterprise Risk Management>Risk appetite
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IRS Issues Guidance on the Separate Account Dividends Received Deduction
Guidance on the Separate Account Dividends Received Deduction The article summarizes and comments on a recent ... Advice that addressed how the proration formula works for purposes of the separate account dividends ...- Authors: Samuel A Mitchell, John Adney
- Date: Jun 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Enterprise Risk Management>Compliance; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
– Safe Harbor Guidance for 2017 CSO The article addresses the safe harbor guidance provided in Notice ... Notice 2016-63 for 2017 CSO contracts satisfying the section 7702 reasonable mortality requirements PBR;Taxes;Life ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy
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In the Beginning...
In the Beginning... Basic Qualification of Life Insurance Contracts under the Internal Revenue Code ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance