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Tax Implications of Applying Principles-Based Reserves Retroactively
Tax Implications of Applying Principles-Based Reserves Retroactively This article explores the complexities and potential problems with respect to tax reserves that could result from a ...- Authors: Kory Olsen
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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The Open Transaction Doctrine Applies to the Sale of Stock of a Demutualized Life Insurer in Fisher, But Should It?
The Open Transaction Doctrine Applies to the Sale of Stock of a Demutualized Life Insurer in Fisher, But Should It? A discussion of the Open Transaction Doctrine and how it was applied to prevent ...- Authors: Emanuel Burnstein
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine
IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine In March 2010, Congress codified the judicial economic substance doctrine in an effort to raise ...- Authors: Samuel A Mitchell
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO The article addresses the safe harbor guidance provided in Notice 2016-63 for 2017 CSO contracts satisfying the section 7702 reasonable ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy
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Notice 2004-61: Guidance on Mortality under IRC Section 7702
Notice 2004-61: Guidance on Mortality under IRC Section 7702 Guidance and interpretation regarding reasonable mortality charge requirement of Section 7702, based from IRS Notice 2004-61, 2004-41 ...- Authors: Application Administrator, Craig R Springfield
- Date: Mar 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Product Matters!
- Topics: Life Insurance; Public Policy
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Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Scetion 7702f2A
Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Scetion 7702f2A Discussion of private letter tax rulings on the definition of Cash ...- Authors: Application Administrator, Alison R Peak
- Date: Jun 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Product Matters!
- Topics: Life Insurance>Non-forfeiture benefits; Public Policy
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T3: TAXING TIMES TIDBITS
T3: TAXING TIMES TIDBITS T3: TAXING TIMES TIDBITS TAXING TIMES, June 2022 IRS Tweaks Automatic Procedure for Changes in Basis of Computing Reserves under Section 807(f) By Art Schneider and Mark ...- 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
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The Basics of the Tax Treatment of Long-Term Care Insurance
The Basics of the Tax Treatment of Long-Term Care Insurance The article provides an overview of the federal tax treatment of long-term care insurance contracts, including a brief history of the ...- Authors: Craig R Springfield, Alison R Peak, Prasanthi Goda
- Date: Apr 2024
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Long-Term Care News
- Topics: Long-term Care; Long-term Care>Long-term care insurance; Public Policy; Public Policy
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T3: Taxing Times Tidbits - What to do About Tax Reserve Estimates
T3: Taxing Times Tidbits - What to do About Tax Reserve Estimates We frequently are asked what to do when a company has reported aggregate estimates of tax reserves on the tax return, instead of ...- Authors: Susan Hotine, Peter Winslow, Samuel A Mitchell
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits A discussion about foreign currency hedging, foreign insurance excise tax, taxation of credit default swaps and bad debts. Asset valuation;Audits;Credit default swaps; ...- Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Biruta P Kelly
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy