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Changes to the Computation of Tax Reserves under P.L. 115-97
Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes to the ... No. 50, Classifications of Insur- ance or Managed Care Contracts (as of March 2018), paragraph 43. 25 ...- Authors: Jeffrey Stabach, Kristin R Norberg
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
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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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New Tax Developments, Audit Issues And Alternate Minimum Tax
items to report. The first has to do with long-term-care benefits. At the request of the ACLI, the IRS recently ... insurance companies may treat reserves for long-term-care insurance as deductible life insurance reserves ...- Authors: Stephen C Eldridge, Charles D Friedstat, William J Schreiner, Linda L Wein, E P Baker
- Date: May 1989
- 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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Impact of Federal Income Tax on Financial Management
Impact of Federal Income Tax on Financial Management Discusses the implications of the recent ... uniform base. I also have a question, and I will direct this to Tom, but anyone else who wants to respond ...- Authors: Application Administrator, Richard S Miller, Virgil Wagner, David Zimmerli, Thomas F Conroy, Harry D. Garber
- Date: May 1987
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times - Tidbits
Taxing Times - Tidbits Issues covered in this article include 1. Tax treatment of advance ... exceeding $1,000,000; • Enable policyholders to direct how the assets will be in- vested, and such direction ...- Authors: Frederic Gelfond, Peter Winslow, Lori J Jones, Application Administrator
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Federal Income Tax: United States
Federal Income Tax: United States This session from the 1981 SOA Fall Meeting discusses ... setting aside half of the underwriting inccme, to take care of future adverse fluctuations. They felt that Congress ...- Authors: William B Harman, Richard Minck, Richard S Robertson
- Date: Oct 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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AMT - Impact On Mutual Companies
AMT - Impact On Mutual Companies This session discussion is about AMT, alternate minimum taxable ... the acquisition of new or renewal business. Two primary categories of expenses fall into this definition: ...- Authors: Lester A Edelstein, James Reiskytl, Harvey Blitz, Michael M Oleske
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Update on the IRS Audit Program and the Audit Guidelines
Update on the IRS Audit Program and the Audit Guidelines This session will provide an update ... by one or two principals is a small plan. I don't care if you have $15, $25 or $5 million worth of assets; ...- Authors: Steven R Matthews, James E Turpin, C Frederick Reish
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement
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Federal Income Tax
Federal Income Tax This session from the 1984 SOA Atlanta Meeting covers pending tax legislation ... rates. But in the meantime, they propose to take care of our situation with what was known as the taxable ...- Authors: Michael P Healy, James P A Knight, John Palmer, Virgil Wagner, Harry D. Garber
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy