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Dividends Received Deduction—The Company Share (Proration): From a Hard Formula to an Easy One
Dividends Received Deduction—The Company Share (Proration): From a Hard Formula to an Easy One Internal Revenue Code (I.R.C.) §§243–2461 provide that a corporation is allowed a percentage ...- Authors: Stephen Baker
- Date: Jun 2018
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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To Be Continued - Group Insurance Programs - Special Financing Arrangements
To Be Continued - Group Insurance Programs - Special Financing Arrangements A discussion of funding arrangements that can reduce the costs of providing medical coverage through lower reserves or ...- Authors: Stephen Carter
- Date: Jan 1978
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Actionable recommendations; Strategic Insight and Integration>Strategy development
- Publication Name: The Actuary Magazine
- Topics: Actuarial Profession>Best practices; Finance & Investments; Financial Reporting & Accounting>Tax accounting; Health & Disability>Health insurance
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Proposed Regulations on Ownership Change Present Issues for Insurance Companies
Proposed Regulations on Ownership Change Present Issues for Insurance Companies This article presents a high-level overview of the Federal Income tax rules in section 382 regarding limitations on ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Jun 2020
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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Federal Tax Issues Under the 2001 CSO Mortality Tables
Federal Tax Issues Under the 2001 CSO Mortality Tables Federal Tax Issues Under the 2001 CSO Mortality Tables Life reserves;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 9132 3/1/ ...- Authors: Application Administrator, John J Spina
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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Treatment of Taxes in Principles-Based Reserves
Treatment of Taxes in Principles-Based Reserves This paper will provide demonstrations of the following three statements: That the calculation of principles-based reserves should ignore federal ...- Authors: Edward Robbins
- Date: Oct 2006
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- 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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Tax Update
Tax Update Three tax-related articles of interest to those associated with smaller insurance companies. Accounting standards;Generally Accepted Accounting Principles=GAAP;Taxes=Taxation; 11238 11 ...- Authors: Edward Robbins, Brian King
- Date: Nov 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times newsletter
Taxing Times newsletter Taxing Times -- Volume 11, Issue 2, June 2015 Tax accounting;Taxation;Life reserves;Taxes=Taxation, Acquisition Expenses, Deferred acquisition cost=DAC, Internal Revenue ...- Authors: Society of Actuaries
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Realized Capital Gains Of Non-Qualified Separate Accounts
Realized Capital Gains Of Non-Qualified Separate Accounts Discusses the importance of making tax-motivated investment decisions regarding one portfolio of a company within the context of the ...- Authors: John C Fraser
- Date: Apr 1973
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Actuary Magazine
- Topics: Annuities>Investment strategy - Annuities; Financial Reporting & Accounting>Tax accounting
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The IRS Schedule M-3 for InsuranceCompanies
The IRS Schedule M-3 for InsuranceCompanies Insurance companies will be required to file the Internal Revenue Service IRS Schedule M-3 for tax years ending on or after Dec. 31, 2006. Schedule ...- Authors: Amy Lewis
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance