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VM-20 Deterministic Reserves in Federally Prescribed Reserves
estimate of reserves computed using a recognized mortality table and assumed rate of interest. In the Central ... reserve was computed us- ing a recognized mortality table and an assumed rate of interest. These facts ...- Authors: Peter Winslow
- Date: Jun 2016
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Options for Inclusion of Stochastic Reserves
on the treatment of tax reserves for variable annuity contracts computed under Actuarial Guide- line ... prevailing commission- ers’ standard tables for mortality or morbidity. Other related Internal Revenue ...- Authors: Peter Winslow
- Date: Mar 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts?
How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts? Discusses the problem with the ... that were issued prior to December 31, 2009. Annuity reserves;Guaranteed living benefits=GLB;Variable ...- Authors: Michael LeBoeuf, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities
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Erroneous Tax Reserve Computation - Year of Correction
Erroneous Tax Reserve Computation - Year of Correction The article provides guidlines for the proper ... correct several types of tax reserve errors. Annuity reserves;life reserves;IRS;tax accounting;taxes ...- Authors: Peter Winslow
- Date: May 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Working Through Uncertainty
article, both the House of Representa- tives and the U.S. Senate have passed versions of the Tax Cuts and ... particularly changes to actuarial guidelines and mortality tables? 6 FEBRUARY 2018 TAXING TIMES Working ...- Authors: Cindy Barnard, Housseine Essaheb, Sheryl Flum, James Van Etten, Peter Winslow
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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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 ...- 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
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Taxing Times, September 2006, Volume 2, Issue No. 2
and in bringing their unique discipline to the table. Some may ask what you get when you bring a lawyer ... Insurance Tax Update and as such, brings to the table a tremendous amount of knowledge and experience ...- Authors: Barbara Gold, Brian King, Craig R Springfield, Peter Winslow, Samuel A Mitchell, Lori J Jones, Gregory Stephenson
- Date: Sep 2006
- Publication Name: Taxing Times
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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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SUBCHAPTER L: CAN YOU BELIEVE IT? DEDUCTIBLE TAX RESERVES MIGHT BE GREATER FOR LIFE INSURANCE CONTRACTS THAT FLUNK I.R.C. § 7702 THAN FOR THOSE THAT DO NOT
Sheryl Flum, Susan Hotine, Brian King and Mark S. Smith CONTINUED ON PAGE 14 OCTOBER 2015 ... amount paid as a death benefit under a deferred annuity is taxed to the beneficiary to the extent it ex- ...- Authors: Peter Winslow, Susan Hotine
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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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 ...- 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