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  • ACLI Update
    ACLI Update Changes to AG 43 and what that might mean for tax purposes. Also, summary of ... guidance on use of 2017 CSO tables). PBR;Taxes;Annuity reserves;Life reserves;Taxes=Taxation;Tax accounting ...

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    • Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Influence decisions
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Tax Aspects of VA CARVM aka Actuarial Guideline XLIII
    Tax Aspects of VA CARVM aka Actuarial Guideline XLIII This article provides the reader ... planning under the new required methodology. Annuity reserves;Assumptions;Principles-based reserves=PBR;Statutory ...

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    • Authors: Edward Robbins, Michael LeBoeuf, Victor Akin
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting
  • Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
    Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII A discussion ... variable annuities under Actuarial Guideline 43. Annuity reserves;Internal Revenue Service=IRS;Statutory ...

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    • Authors: Peter Winslow
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
  • IRS Applies Section 817(a) and (b) to a Nonlife Company: What Does It Mean?
    IRS Applies Section 817(a) and (b) to a Nonlife Company: What Does It Mean? This article ... company that issues life insurance products taxes;annuity reserves;life reserves 6442456188 5/1/2014 12:00:00 ...

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    • Authors: Mark Smith, Charles Miller
    • Date: May 2014
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits A discussion of, first, the three-year transition period ... adding investment options to in-force contracts. Annuity reserves;Life insurance;Life reserves;Taxes=Taxation;Variable ...

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    • Authors: Kory Olsen, Peter Winslow
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
  • Surprising Investor Control Advice from IRS
    account as- sets it holds in support of variable annuity and life insurance contracts it issues. The IRS ... those authorities the CCA Memo states only that “[u]nder Rev. Rul. 81-225, assets held directly by a ...

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    • Authors: Bryan W Keene, Joseph F McKeever
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Life Insurance; Public Policy
  • Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
    that the owner of a variable life insurance or annuity contract who controls the selection and disposition ... (Oct. 10, 2014). 5 Skidmore v. Swi & Co., 323 U.S. 134, 140 (1944). 6 Sept. 14, 2016. 7 Oct. 27, ...

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    • Authors: Bryan W Keene, John Adney
    • Date: Jun 2017
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities; Annuities>Investment strategy - Annuities; Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities; Public Policy
  • IRS Issues Ruling Applying Diversification Rules to Illiquid Funds
    a variable contract will not be treated as an annuity or life insurance contract “for any period (and ... a variable contract to lose its status as an annuity or life insurance contract, then absent correction ...

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    • Authors: Bryan W Keene, Alison R Peak
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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