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  • Subchapter L: Can You Believe It?
    Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for Tax ...

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    • Authors: Peter Winslow
    • Date: Feb 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Taxing Times, Volume 13, Issue 1, February 2017
    Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for ... life insurance reserves for life insurance and annuity contracts using principles-based methodologies ...

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    • Authors: Society of Actuaries
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD?
    DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD? The article discusses the practical impact ... by republishing the position of what variable annuity contract reserves are taken into for tax purposes ...

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    • Authors: Susan Hotine
    • Date: May 2014
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting
  • Taxing Times newsletter
    insurance tax-related content with its members. T I M E S VOLUME 11 | ISSUE 2 | JUNE 2015 Taxation Section ... Timothy Branch, Sheryl Flum, Susan Hotine, Mark S. Smith, 34 Reporting the Costs and Benefits of ...

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    • Authors: Society of Actuaries
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Taxing Times
    Contracts, Particularly COLI? By Bryan W. Keene and Mark S. Smith 12 TAM 201844009: When is a Permitted Practice ... Reserves By Sheryl B. Flum, Matthew T. Jones and Robert S. Nelson 2 | JUNE 2019 TAXING TIMES Taxing Times ...

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    • Authors: Society of Actuaries
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • IRS’s Proposed LRD Rules for Nonlife Reserves are Out
    IRS’s Proposed LRD Rules for Nonlife Reserves are Out A summary and analysis of REG-103163-18, the proposed ...

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    • Authors: Jay Riback
    • Date: Mar 2019
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance
  • Private Letter Ruling on Section 807(f) Refines Change-in-Basis Rule
    Erroneous Reinsurance Treatment In the PLR, a U.S. branch of a non-U.S. life insurance com- pany (IC 1) entered ... (NAIC), which were then used in preparing IC 1’s and IC 2’s U.S. fed- eral income tax returns. Several years ...

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    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • 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 ...

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    • 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
  • New Proposed Regulations on “AttainedAge” Under IRC Section 7702
    knowledge of, or an assumption as to, the age(s) of the insured(s) at that time. More particularly, §7702(e)(1)(B) ... rea- sonable mortality charge requirement: The ques- tion of joint equal age mortality. Interestingly ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Sep 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Tax Considerations in Actuarial Projections
    could undergo fundamental changes as it affects U.S. life insurers (certainly a possibility, given the ... without triggering a material change. 134 Cong. rec. s 12352, at 12353 (daily ed. sept. 12, 1988). 4 ...

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    • Authors: Stephen Richard Baker, Edward Robbins
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods