Announcement: SOA congratulates the new ASAs and CERAs for April 2024.

Announcement: SOA releases March 2024 FAM, FAML, and FAMS Exams passing candidate numbers.

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  • Chairperson's Corner: Section Priorities for 2016
    Chairperson's Corner: Section Priorities for 2016 A description of the Financial Reporting Section's priorities for 2016. Financial reporting 6442469534 6/1/2016 12:00:00 AM ...

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    • Authors: Leonard Mangini
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • 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
  • Issue Brief Synopsis: LTD Claim Reserve Assumption Basis
    Issue Brief Synopsis: LTD Claim Reserve Assumption Basis Synopsis of Issue Brief prepared by Tax Work Group of the Academy-LTD Claim Reserve Assumption Basis: Use of date of incurral/date of ...

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    • Authors: Barbara Gold
    • Date: Dec 2017
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Health & Disability
  • Case Study - Impact of Tax Cuts and Jobs Act 2017
    Case Study - Impact of Tax Cuts and Jobs Act 2017 An overall analysis and attribution analysis of the impacts of the 2017 Tax Cuts and Jobs Act for certain life insurance contracts. Taxation; ...

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    • Authors: Christopher Zuiker, Dylan Strother
    • Date: Sep 2018
    • Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • IRS Issues Ruling Applying Diversification Rules to Illiquid Funds
    IRS Issues Ruling Applying Diversification Rules to Illiquid Funds Discussion of the March 1, 2013 Internal Revenue Service (“IRS”) release of PLR 201309011, which addresses the application of ...

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    • Authors: Bryan W Keene, Alison R Peak
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
  • ACLI Update
    ACLI Update An update from the ACLI staff to keep readers informed about the organization's work on tax issues affecting the life insurance industry. Standard Nonforfeiture Law;Taxation; ...

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    • Authors: Pete Bautz
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Significant LB&I Examination Developments
    Significant LB&I Examination Developments Article discusses recent changes in the IRS LB&I Division's examination practices and approach that may affect the work-flow of ...

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    • 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
  • Taxing Times Tidbits
    Taxing Times Tidbits Tax code tidbits Tax accounting;Taxation 6442463194 6/1/2015 12:00:00 AM ...

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    • Authors: Lori Jones
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • IRS Rules on New BOLI Arrangement
    IRS Rules on New BOLI Arrangement This article discusses the ruling on the new BOLI arrangement and addresses three aspects of the tax treatment of the arrangement: (1) the LLC’s taxation as a ...

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    • Authors: John Adney, Bryan W Keene
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON FOREIGN- TO-FOREIGN TRANSACTIONS
    APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON FOREIGN- TO-FOREIGN TRANSACTIONS A summary of a recent U.S. District Court decision regarding ...

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    • Date: Nov 2015
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal Holding Company Income
    Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal Holding Company Income A discussion of the ramifications, facts and rules associated with loss ...

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    • Authors: Kevin Owens
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
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