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AG 38, ULSG and the Spirit of XXX
blocks of business. Since the Internal T I M E S VOLUME 9 | ISSUE 1 | FEBRUARY 2013 By Kristin Norberg ... Reserves (Part IV) By Christian DesRochers, Mark S. Smith and Peter H. Winslow 54 Highlights from the ...- Authors: Kristin R Norberg
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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Taxing Times, Volume 13, Issue 2, June 2017
issue of TAXING TIMES, deal with 2017 changes to U.S. Tax Code and associated regulations. So putting ... each of the “big three” meetings—the Life and Annuity Symposium, the Valuation Actuary Symposium, and ...- Authors: Society of Actuaries
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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IRS Issues Guidance on the Separate Account Dividends Received Deduction
issues variable annuity contracts under which certain charges are assessed, such as mortality and ex- pense ... employees, deferred annuities before the deferred annuity starting date, and amounts le on deposit. 7 ...- Authors: Samuel A Mitchell, John Adney
- Date: Jun 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Enterprise Risk Management>Compliance; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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Proposed Guidance on the New Net Investment Income Tax on “Annuities”
Proposed Guidance on the New Net Investment Income Tax on “Annuities” The article summarizes the ... by the IRS as they relate to life insurance and annuity contracts. Taxation;Annuities;Life Insurance ...- Authors: Alison R Peak, John Adney
- Date: May 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Public Policy
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Taxing Times, Volume 13, Issue 3, October 2017
Guidance Could A ect IRS Published Guidance By Mark S. Smith 22 Synopsis of Issue Brief: Claim Reserve ... of risk that direct insurers transfer include mortality, morbidity, property losses due to wind, fire ...- Authors: Society of Actuaries
- Date: Oct 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
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Overview of the Tax Cuts and Jobs Act: Major Changes
Insurers By James W. Kress, Surjya Mitra and Mark S. Smith On Dec. 22, 2017, President Trump signed into ... issued, reliance on prevailing interest rate and mortality tables, and application of a statutory reserves ...- Authors: Surjya Mitra, Mark Smith, James Kress
- Date: Jun 2018
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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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 ...- 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
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Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)
RESERVES (PART IV) By Christian DesRochers, Mark S. Smith and Peter H. Winslow 46 | TAXING TIMES FEBRUARY ... represents a principle-based approach to variable annuity guaranteed ben- efits. Second, several court cases ...- Authors: Peter Winslow
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting
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In the Beginning…A Column Devoted to Tax Basics Tax DAC
specified insurance contract type and is shown in Table 1. Net premiums will be discussed later in this ... The basic definition “…is any life insurance, annuity, or non-cancellable accident and health insurance ...- Authors: Stephen Baker
- 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
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Role of the Tax Actuary
gather documentation and meet with the valuation area(s) (72 percent). In addi- tion, the majority perform ... house actuaries is located in the valuation area(s) with an additional 12 percent located in the corporate ...- Authors: Steven C Chamberlin, Kory Olsen
- Date: Sep 2005
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Traditional careers