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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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T3 : TAXING TIMES Tidbits Negligence Penalty Imposed on Taxpayer Unable to Show Actual Consultation of Supporting Authorities
Penalty Imposed on Taxpayer Unable to Show Actual Consultation of Supporting Authorities The Wells Fargo ... Fargo case highlights the importance of creating and preserving documentation establishing actuarial and legal ...- Authors: Kenan Mullis
- Date: Oct 2017
- Competency: External Forces & Industry Knowledge>General business skills; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices
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ACLI Update
ACLI Update The column summarizes tax and retirement matters that ACLI and its member companies have ... include IRS 2015-2016 priority guidance items, the Department of Labor proposed fiduciary rule, proposed IRS ...- Authors: Pete Bautz, Mandana Parsazad, Jim Szostek
- Date: Oct 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>General business skills; Professional Values>Practice expertise
- Publication Name: Taxing Times
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APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON FOREIGN- TO-FOREIGN TRANSACTIONS
4371 EXCISE TAX INAPPLICABLE ON FOREIGN- TO-FOREIGN TRANSACTIONS A summary of a recent U.S. District Court ... Court decision regarding the applicability of the Federal Excise Tax (FET) on foreign-to-foreign retrocessions ...- Date: Nov 2015
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021
Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021 This article examines a recent ... which the IRS concluded that residual value insurance was not insurance for tax purposes. The article ...- Authors: Mark Smith, David A. Schenck, Surjya Mitra CPA
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Chair's Corner
Chair's Corner Update on section activities from the chairperson. 4294990359 5/1/2012 12:00:00 ... Chair's Corner Update on section activities from the chairperson. 4294990359 5/1/2012 12:00:00 ...- Authors: Kristin Schaefer
- Date: May 2012
- Competency: External Forces & Industry Knowledge>General business skills; Leadership>Professional network leverage
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations
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Significant LB&I Examination Developments
changes in the IRS LB&I Division's examination practices and approach that may affect the work-flow ... work-flow of company actuaries and may present opportunities to resolve tax issues for companies taxation ...- Authors: Samuel A Mitchell
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting