Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • Taxing Times, February 2007, Volume 3, Issue No. 1
    Taxing Times, February 2007, Volume 3, Issue No. 1 Full version of Taxing Times, February 2007, ... Benefits Spring Meeting More on Reasonable Mortality: IRS Issues Notice 2006-95 by Brian G. King, John ...

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    • Authors: Application Administrator, Edward Robbins, Leslie Chapman, Brian King, Frederic Gelfond, Bryan W Keene, Peter Winslow
    • Date: Feb 2007
    • Publication Name: Taxing Times
  • Proposed Regulations Would Deny Reserve Deductions for Certain Captives
    Deductions for Certain Captives by Rick Gelfond and Yvonne S. Fujimoto FEBRUARY 2008 335 significant insurance ... may be reached at fgelfond@deloitte.com. Yvonne S. Fujimoto is an insurance tax manager with the Washington ...

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    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Fortuity, Or Not Fortuity … That Is the Question
    already occurred.” United States v. Patryas, 303 U.S. 341, 345 (1938). the position that a contract of ... contract. See Merchants Mutual Ins. Co. v. Lyman, 82 U.S. 664, 21 L. Ed. 246, 247 (1872), where the Supreme ...

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