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In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know
In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, ... benefit payments made under a quali- fied long-term care rider to an annuity contract have on the investment ...- Authors: John Adney
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life ... many other complications in practice, requiring care- ful attention to character (ordinary vs. capital) ...- Authors: Kristin R Norberg
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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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 ... under the Code will be determined to have as its primary and predominant activity the making of investments ...- Authors: Maureen Nelson
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Insurance Company Bad Debt
Insurance Company Bad Debt Discusses some of the issues the IRS and insurance companies ... underlying the Revenue Ruling makes it clear that the primary reason the IRS held that the conclusive presumption ...- Authors: Samuel A Mitchell
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Tax accounting
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Mathematical Analysis of Phase 1 and Phase 2 of The Life Insurance Company Income Tax Act of 1959
predicted. However, in applying this technique, care should be taken to consider changes in all pertinent ... tax rates involves many pitfalls and that great care should be taken to see that all aspects of the ...- Authors: Quincy S Abbot, H Edward Harland, J Stanley Hill, Russell R Jensen, Joseph C Noback, Robert C Tookey, Harry D. Garber, John C Fraser
- Date: Apr 1962
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods; Public Policy
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Tax Considerations in Actuarial Projections
projecting the costs of policy benefit updates, care should be taken to avoid the deemed internal exchange ... projecting the costs of policy benefit updates, care should be taken to avoid the deemed internal exchange ...- Authors: Stephen Richard Baker, Edward Robbins
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods
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Tax Parity For Individual Life Insurance Products
Tax Parity For Individual Life Insurance Products This discussion looked at defining tax parity ... same? The Hutton ruling seemed to indicate that a direct increase in reserve was flat out possible R the ...- Authors: Peter F Chapman, Douglas N Hertz, Neal N Stanley, James B Dox
- Date: May 1982
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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FAS 96
FAS 96 This session discussion is about FAS 96, the timing and measurement of the deferred ... surplus relief that this company granted. That takes care of the parent company's scheduling. Let us move ...- Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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VM-20 Deterministic Reserves in Federally Prescribed Reserves
VM-20 Deterministic Reserves in Federally Prescribed Reserves Consideration of the deterministic ... for unaccrued claims.13 In the case of long-term care in- surance, this type of premium deficiency reserve ...- Authors: Peter Winslow
- Date: Jun 2016
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Tax Parity For Individual Life Insurance Products
Tax Parity For Individual Life Insurance Products This panel at the SOA 1982 Orlando Spring ... products designed to provide protection against two primary security risks--dying too soon, living too long ...- Authors: John K Booth, Gene W Buchter, James C Hamilton, Dale R Gustafson
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy