1
-
8
of
8
results (0.47 seconds)
Sort By:
-
ACLI Update
Update Current tax issues affecting the insurance industry, including the Inflation Reduction Act (Budget ... including the corporate minimum book income tax and share repurchase (or stock buyback) excise tax; the tax ...- Authors: Mandana Parazad, Regina Y Rose, Sarah Lashley
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance
-
ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers
FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers Summary of Administration's FY 2023 ... 2023 Tax Proposals of Interest to Life Insurers blockquote { margin: 10px 20px 20px 20px; } By Mandana ...
- Authors: Regina Y Rose, Mandana Parsazad
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
-
IRS Updates Guidance on SEPP Exception to 10% Additional Tax
Updates Guidance on SEPP Exception to 10% Additional Tax This article discusses the guidance provided ... prior guidance on whether distributions from an individual account under a qualified retirement plan satisfy ...
- Authors: Mark E Griffin, Prasanthi Paritala
- Date: Sep 2022
- Competency: Communication; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement>Defined contribution and 401k plans; Annuities>Deferred annuities
-
Thoughts from the Chair
Thoughts from the Chair These are the updated in the Taxation Section. By Erik Pronovost TAXING TIMES ... October 2022 The Taxation Section Council is very excited for the upcoming 2022 SOA ImpACT Conference in ...
- Authors: Erik Pronovost
- Date: Sep 2022
- Competency: Leadership
- Publication Name: Taxing Times
- Topics: Public Policy
-
7702A Reduction in Benefits Testing: A Simplified Approach
article provides an alternative method to the computation of the Reduction in Benefits Test under 7702A ... is part 2 of a two-part series. “Part 1: Reductions in Death Benefits” was published in the March 2022 ...
- Authors: Larry Hersh
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
Introduction to Pillars One and Two for Insurers
feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on book-based ... book-based financial statements. The article provides a summary of how these rules operate along with suggested ...
- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
-
Thoughts from the Chair
Thoughts from the Chair I present my thoughts on the importance for the section to collaborate with ... and what the section is doing to collaborate. By Erik Pronovost TAXING TIMES, June 2022 As the Taxation ...
- Authors: Erik Pronovost
- Date: May 2022
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Public Policy
-
T3: TAXING TIMES TIDBITS
IRS Tweaks Automatic Procedure for Changes in Basis of Computing Reserves under Section 807(f) By Art Schneider ... year, the IRS released Revenue Procedure 2022-14,[1] providing an updated comprehensive list of changes ...
- Authors: Arthur C Schneider, Surjya Mitra
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy