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  • The Impact of Tax Reform on Federal LTCI Deductibility for Business Owners
    The Impact of Tax Reform on Federal LTCI Deductibility for Business Owners The Impact of Tax Reform ... Reform on Federal LTCI Deductibility for Business Owners. LTCi;Taxes 6442483752 8/1/2018 12:00:00 AM ...

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    • Authors: Marc Glickman
    • Date: Aug 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise
    • Publication Name: Long-Term Care News
    • Topics: Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
  • Impact of Federal Income Tax on Financial Management
    Impact of Federal Income Tax on Financial Management Discusses the implications of the recent Tax Reform ... Reform Act of 1986 [TRA] and proposed tax laws, and the effect of tax law on financial-performance measures ...

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    • Authors: Application Administrator, Richard S Miller, Virgil Wagner, David Zimmerli, Thomas F Conroy, Harry D. Garber
    • Date: May 1987
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • The Impact of IRS Schedule M-3 onInsurance Companies
    The Impact of IRS Schedule M-3 onInsurance Companies Year 2004 marked the first tax-filing year that ... required to file the newly created IRS Schedule M-3–designed as a replacement for the Schedule M-1, which ...

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    • Authors: Amy Lewis, Ernest C Achtien
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Impact of Tax Changes
    Impact of Tax Changes This session from the 1995 SOA Boston Meeting reviews recent U.S. regulatory and ... certificate of deposit CD annuities and a summary of recent Canadian income tax developments. From the Record ...

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    • Authors: Julian J Dukacz, Charles D Friedstat, Edward Robbins, Hugh McCormick
    • Date: Oct 1995
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • AMT - Impact On Mutual Companies
    AMT - Impact On Mutual Companies This session discussion is about AMT, alternate minimum taxable income ... issues and legislative proposals. From Record of the Society of Actuaries Vol. 15, No. 3B. Acquisition e ...

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    • Authors: Lester A Edelstein, James Reiskytl, Harvey Blitz, Michael M Oleske
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • 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 to Rule on the Meaning of Statutory Reserves
    IRS to Rule on the Meaning of Statutory Reserves Discusses the meaning of statutory reserves with respect ... respect to a pending IRS ruling, in the case where different levels of statutory reserves are required in ...

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    • Authors: Peter Winslow, Samuel A Mitchell
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a) ... discusses the history and purpose of section 811(a) and its historic role in the computation of life insurance ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • 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 ...

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    • 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
  • Taxes Under Conditions of Inflation
    Taxes Under Conditions of Inflation This session presented at the SOA's April 1976 Washington D ... information on the impact of inflation on Life Insurer Income Tax and Tax Liability and the impact that the ...

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    • Authors: Quincy S Abbot, Peter W Plumley, B Kenneth Sanden
    • Date: Apr 1976
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Economics>Macroeconomics; Financial Reporting & Accounting>Tax accounting