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XXX Reserve Funding is Debt for Federal Tax Purposes
XXX Reserve Funding is Debt for Federal Tax Purposes ... This article discusses XXX reserve financing, one of the most common life insurance industry capital markets ...- Authors: Arthur C Schneider, Seth L Rosen
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves
Reserves Discusses the CCA 201939003 and the conclusions that were made and the impacts it has on a ... taxpayer's ability to make an election for determining the interest rate used to compute tax-deductible life ...- Authors: Brien Alvino, Mark Smith
- Date: Feb 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC provides ... provides that the deductible reserve for a life insurance contract is the greater of net surrender value or ...- Authors: Peter Winslow, Samuel A Mitchell
- 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>Reserves - Life Insurance; Public Policy
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ACLI Update
ACLI Update The NAIC approved the 2012 Individual Annuity Reserve table as the standard for computing ... MacIvor, Chief of the Insurance Branch in the IRS Office of Chief Counsel, notifying her that as of December ...- Authors: Pete Bautz, Mandana Parsazad
- Date: Jun 2015
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Taxing Times
- Topics: Annuities>Payout annuities; Life Insurance>Reserves - Life Insurance
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Time to Say Goodbye to the 1980 CSO Mortality Table
Time to Say Goodbye to the 1980 CSO Mortality Table Discusses how companies must ensure that significant ...- Authors: Brian King, Craig R Springfield
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
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Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates Tax Issue from SecuritizingTriple-X Business
Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates Tax Issue from SecuritizingTriple-X ... SecuritizingTriple-X Business Recently, the IRS eliminated one of the more amorphous tax rules that at times ...- Authors: Michael A Bell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy; Reinsurance>Life reinsurance
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Taxation Section Webcast: "Federal Income Tax Issues Every Company Must Consider under Life PBR"
Consider under Life PBR" On June 10, 2016, the Taxation Section hosted a webcast entitled “Federal ... Winslow led the audience through an exploration of the many potential tax issues and areas of interpretation ...- Authors: Peter Winslow, Mark Smith, Kristin R Norberg
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Conversation with Sheryl Flum
4, IRS Office of Associate Chief Counsel (Financial Institutions and Products) at the Internal Revenue ... Service, regarding her role at the IRS and current tax issues facing the life insurance industry. Taxes=Taxation;Life ...- Authors: Society of Actuaries
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Thought leadership
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
2008 – Volume 1, Supplement The February and May 2007 issues of Taxing Times contained interdisciplinary ... based approach. In this special supplemental edition of Taxing Times, we bring these three experts back ...- Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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NAIC Proposal for Mortality under Pre-Need Life Insurance
National Association of Insurance Commissioners, NAIC, is analyzed from tax standpoint of both insurers, through ... Life reserves;Life valuation;National Association of Insurance Commissioners=NAIC; 11541 5/1/2008 12:00:00 ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance