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T3: Taxing Times Tidbits
annuities, wellness benefits in qualified long-term care contracts, and reactivating the active financing ... exception for insurance companies. Annuities;Long-term care insurance=LTCI;Taxes=Taxation; 19961 5/1/2011 ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
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Reporting the Costs and Benefits of the 3Rs
conditions or the gender of the insured, the Affordable Care Act includes three risk-sharing programs: the Transitional ... Generally Accepted Accounting Principles=GAAP;Health care reform;Health insurance;National Association of ...- Authors: Megan Lansden, Matthew M Haaf, Maureen Nelson
- Date: Jun 2015
- Competency: External Forces & Industry Knowledge; Leadership>Thought leadership
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Health & Disability>Health insurance
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Taxing Times, Volume 13, Issue 3, October 2017
end of July, the effort to reform the Affordable Care Act has apparently failed (I will decline to express ... whether that was good or bad). Time spent on health care has delayed the start of tax reform. And we don’t ...- Authors: Society of Actuaries
- Date: Oct 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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December 2015 issue of The Financial Reporter
ambiguities remain in the final stan- dard, we should take care to interpret them consistent with the project’s ... banking.”2 The chairman mentioned that Long-Term Care captives would be addressed later as well. Bill ...- Authors: Michael Fruchter
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- 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
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Federal Income Tax On Life Insurance Companies
which it has responsibility for preparing. The primary purpose for estab- lishing the division was to ... The departmental split tries to recognize the direct source of a deduction. Our tax base has always ...- Authors: John S Fry, Gilbert W Hart, Robert H Jordan, Peter W Plumley, Harry D. Garber, John C Fraser, William J November, B Franklin Blair
- Date: Jan 1962
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxing Times Tidbits
the original ceding company’s obligations to the direct writer are forthcoming and previously negotiated ... approval of policyholders to a novation of the direct writer’s obligation is required would be troublesome ...- Authors: Lori Jones
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
example, amounts an employer spends for a health care plan for its employees is completely excluded from ... another IRA. In the plan world, a “direct” rollover refers to a direct trustee- to- trustee transfer. An ...- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Federal Taxation - An Update
restrictions if further requirements were not met. The primary purpose of TEFRA was the raising of tax revenue ... TEFRA, increases were tied to the increases in the primary insurance amount, thus, a floor benefit of $75 ...- Authors: John H Elken, Gregory William Hintz, Sidney A LeBlanc, Michael J Mahoney, John Palmer
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxing Times
legislation, which is discussed later. Today, the primary interpretive questions involving Section 264(a) ... similar to those Congress had previously denied for direct premium payments. If the premiums themselves were ...- Authors: Society of Actuaries
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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From the Chair- Forward to 2017!
larger issues elsewhere (the Great Recession, health care) or because of divided government. But here we are ... planning to do for PBR. I believe fervently that the primary mission of every Society of Actuaries section ...- Authors: Donald Walker
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy