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The Impact of BEAT on U.S.-Foreign Affiliated Reinsurance
The Impact of BEAT on U.S.-Foreign Affiliated Reinsurance Enacted pursuant to the 2017 Tax Cuts and ... (TCJA) , the base erosion and anti-abuse tax (BEAT) is one of the most dramatic changes to the U.S. international ...- Date: Dec 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Reinsurance
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Impact of Tax Return Preparer Penalties on the Insurance Industry
Impact of Tax Return Preparer Penalties on the Insurance Industry Discusses the section 6694 tax return ...- Authors: John Keenan
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices
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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 ...- Authors: Amy Lewis, Ernest C Achtien
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Thoughts from the Chair
is a perspective of the upcoming year from the view of the Chair of the Council of the TaxationSection ... TaxationSection. Following the challenges from the past year and since the arrival of the pandemic, I discussed how ...- Authors: Erik Pronovost
- Date: Nov 2021
- Competency: Communication
- Publication Name: Taxing Times
- Topics: Actuarial Profession; Actuarial Profession>Best practices
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Investment Risk and the Limits of Insurance
Investment Risk and the Limits of Insurance The Tidbit summarizes LTRs 201609008 and 201613016 and discusses ... discusses the definition of insurance under the tax code in light of these new pieces of guidance from ...- Authors: Patrick Tricker
- Date: Jun 2016
- Competency: Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Public Policy
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T3: TAXING TIMES TIDBITS
In PLR 202109001, the IRS ruled that a proposed assumption reinsurance transaction between related foreign ... foreign parties changing the counterparty obligated to a domestic corporation (“Taxpayer”) under an existing ...- Authors: Frederic Gelfond
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Reinsurance; Reinsurance>General reinsurance
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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 ...- 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
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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 ...- 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
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Assessing the Transfer of Risk: An Actuarial Perspective
Assessing the Transfer of Risk: An Actuarial Perspective This article discusses risk transfer and how ... actuaries, the challenge is to develop an analytical framework under which the presence of insurance risk can ...- Authors: Christian J DesRochers
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance
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Rev. Proc. 2019-10: New Guidance on Changes in the Basis of Determining Life Insurance Reserves
Guidance on Changes in the Basis of Determining Life Insurance Reserves This article summarizes the treatment ... treatment of changes in the basis for determining life insurance tax reserves under prior law and describes ...- Authors: Robert M Nelson, Sheryl Flum
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Actuarial Profession; Actuarial Profession>Competencies; Actuarial Profession>Professional development; Actuarial Profession>Traditional careers; Life Insurance