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Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)
Insurance Commissioners (NAIC) adopted the revised Valuation Manual that sets forth principle-based reserving ... The vote allows the Standard Valuation Law (and the accompanying Valuation Manual) to be sent to state ...- Authors: Peter Winslow
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting
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Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
interest rate, the prevailing mortality or morbidity table, as well as the elim- ination of any net deferred ... ruling accepts that changes from one acceptable valuation method (for example, curtate to continuous) to ...- 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
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T3: TAXING TIMES Tidbits
prevail- ing state interpretation of the Standard Valuation Law, i.e., the interpretation that has been adopted ... tract, and (4) an individual retirement account under section 408(a) and an individual retirement annuity ...- Authors: Peter Winslow, Mark E Griffin, Susan Hotine, Lori Jones, Erinn Madden, Deborah Walker
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
recognized that changes in the NAIC Standard Valuation Law in 1976 made it clear that deficiency reserves ... section 816(b). The 1976 amendment to the Standard Valuation Law incorpo- rated deficiency reserves within ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy