Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
101 - 110 of 160 results (0.28 seconds)
Sort By:
  • From the Chair- Interesting Times
    From the Chair- Interesting Times The Chairperson of the Taxation Section discusses how the section will deal with changes to the US Tax Code. PBR;Taxation 6442476847 6/1/2017 12:00:00 AM ...

    View Description

    • Authors: Donald Walker
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Remembering Art Schneider
    Remembering Art Schneider The Taxing Times Editorial Board acknowledges the invaluable contributions of our colleague, Art Schneider, who passed away in August. Throughout his career as a tax ...

    View Description

    • Date: Oct 2023
    • Competency: Leadership; Relationship Management
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • Tax Uncertainty Swirls Around Principles-Based Reserves
    Tax Uncertainty Swirls Around Principles-Based Reserves Author discusses the treatment of current life insurance reserves under the tax code in determining a life insurer's taxable income, ...

    View Description

    • Authors: Christian J DesRochers
    • Date: Nov 2007
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • A Few Thoughts About Tax Reform
    A Few Thoughts About Tax Reform Discusses how the December 2017 US tax reform affects smaller insurance companies. Tax accounting;Taxes=Taxation 6442481079 2/1/2018 12:00:00 AM ...

    View Description

    • Authors: Pamela Hutchins, Mark C Rowley
    • Date: Feb 2018
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Chairperson's Corner
    Chairperson's Corner Introduction to articles about Tax Reform Tax accounting;Taxes;Asset adequacy analysis 6442481080 2/1/2018 12:00:00 AM ...

    View Description

    • Authors: Mark C Rowley
    • Date: Feb 2018
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Subchapter L: Can You Believe It
    Subchapter L: Can You Believe It The Internal Revenue Code Requires Companies to Use Statutory Reserve Assumptions for Tax Reserves (Except Where It Doesn’t) taxation;Tax Accounting;Taxes ...

    View Description

    • Authors: Peter Winslow
    • Date: Oct 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Variable Annuity Hedging Directive – A Long and Winding Road
    Variable Annuity Hedging Directive – A Long and Winding Road This article outlines the IRS directive published in July 2014, which provides a safe harbor treatment for variable annuity hedging ...

    View Description

    • Authors: Timothy Branch
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Finance & Investments>Derivatives; Financial Reporting & Accounting>Tax accounting; Public Policy
  • Overview of the Tax Cuts and Jobs Act: Major Changes
    Overview of the Tax Cuts and Jobs Act: Major Changes The article provides a summary of the 2017 Tax CUts and Jobs Act provisions that are most important to life insurance companies. Tax ...

    View Description

    • Authors: Surjya Mitra, Mark Smith, James Kress
    • Date: Jun 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
    Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies This article briefly summarizes the history of the Passive Foreign Investment Company (PFIC) ...

    View Description

    • Authors: Jay Riback, Jean Baxley
    • Date: Feb 2020
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • Fortuity, Or Not Fortuity … That Is the Question
    Fortuity, Or Not Fortuity … That Is the Question Examines the Treasury Department and IRS guidance in determining whether a financial arrangement qualifies as insurance under federal tax law. It ...

    View Description

    • Authors: Frederic Gelfond
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
    • Per Page: