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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
  • 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
  • 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 ...

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    • 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
  • Time to Say Goodbye to the 1980 CSO Mortality Table
    Time to Say Goodbye to the 1980 CSO Mortality Table Discusses how companies must ensure that significant and necessary product development, and administrative and compliance system changes, have ...

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    • Authors: Brian King, Craig R Springfield
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
  • Guidance Needed to Clarify Allowance of Ordinary Losses Under Section 165g3 for Worthless Securities of Insurance Subsidiaries
    Guidance Needed to Clarify Allowance of Ordinary Losses Under Section 165g3 for Worthless Securities of Insurance Subsidiaries The financial crisis of the recent past has prompted the director of ...

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    • Authors: Maureen Nelson
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • 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
  • 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
  • IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes
    IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes In TAM 201149021, the Internal Revenue Service (the “Service”) National Office has ruled ...

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    • Authors: Kevin Owens, Gregory Stephenson
    • Date: May 2012
    • Competency: Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
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