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Tax Issues
Tax Issues Various insurer corporate tax issues are discussed as well as some court cases involving insurer taxes, including the recent USAA Life case involving preliminary term reserves on ...- Authors: Stephen C Eldridge, Richard S Miller, Joseph A Sikora, Richard Bromley
- Date: Jan 1991
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Tax accounting
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Internal Rate of Return as an Evaluator of Tax-Planning Strategies
Internal Rate of Return as an Evaluator of Tax-Planning Strategies This paper develops an analytical method for evaluating the utility of tax-planning activities that cause initial statutory ...- Authors: Kenneth LaSorella, Edward Robbins
- Date: Oct 1992
- Competency: Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting
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The Actuary Vol. 11, No. 9 An Unloaded Question?
The Actuary Vol. 11, No. 9 An Unloaded Question? This article discusses the June 23, 1977 Supreme Court ruling that a life insurance company must include the net valuation portion but not the ...- Authors: John W Grantier
- Date: Nov 1977
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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The Impact of IRS Schedule M-3 onInsurance Companies
The Impact of IRS Schedule M-3 onInsurance Companies Year 2004 marked the first tax-filing year that certain corporate taxpayers were required to file the newly created IRS Schedule M-3–designed ...- Authors: Amy Lewis, Ernest C Achtien
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Highlights of the Recent Guidance on Insurance Company Acquisitions
Highlights of the Recent Guidance on Insurance Company Acquisitions This is an article about final tax regulations issued in April which provide helpful guidance on the acquisition of insurance ...- Authors: Lori J Jones
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses
Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses This article is a discussion about the life settlement industry and the tax considerations for ...- Authors: Frederic Gelfond
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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ACLI Update – Legislative and Regulatory Developments
ACLI Update – Legislative and Regulatory Developments Updates on partial annuitization and exhanges, prevailing CSO valuation mortality tables, disclosure of offshore accounts through FATCA.- Authors: Walter Welsh, Mandana Parsazad
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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The Perils of Reducing Death Benefits: Private Letter Ruling 201230009
The Perils of Reducing Death Benefits: Private Letter Ruling 201230009 A detailed discussion on Private Letter Ruling 20123009 which states that owners of life insurance contracts in some ...- Authors: John Adney, Craig R Springfield
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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To Our Readers
To Our Readers Overview of articles in the October 2013 issue of TAXING TIMES. Taxes=Taxation;Internal Revenue Service=IRS;Life reserves;Deficiency reserves 6442451615 10/1/2013 12:00:00 AM ...- Authors: Christian J DesRochers
- Date: Oct 2013
- Competency: Leadership>Thought leadership; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules This article discusses IRS Notice 2016-32. taxation 6442471315 10/1/2016 12:00:00 AM ...- Authors: John Adney, Bryan W Keene
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting