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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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IRS Third-Party Summonses - Negotiated Cooperation Usually is the Best Approach
concerning life insurance policies sold to trusts and individual taxpayers. Most of these summonses arise in ... examinations – (1) income tax examinations of the individual taxpayers who participated in the arrangements ...- Authors: Samuel A Mitchell
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice
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Circular 230 Disclaimers–Gone Forever?
guaranteed policy benefits is calculated at the valuation date by projecting a fund equal to the greater ... the UMV method, a current “option cost” at the valuation date is accumulated and added into the projected ...- Authors: Janel C Frank
- Date: Oct 2014
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice