Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
11 - 20 of 130 results (0.3 seconds)
Sort By:
  • Administration of the "Material Change" Rules: Meeting the Challenge
    Administration of the "Material Change" Rules: Meeting the Challenge This article is a companion to “They Go Bump in the Night: Life Insurance Policies and the Law of Material Change,” ...

    View Description

    • Authors: Christian J DesRochers, Brian King
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • AG 38, ULSG and the Spirit of XXX
    AG 38, ULSG and the Spirit of XXX An extensive look at Actuarial Guideline 38, "The Application of the Valuation of Life Insurance Policies Model Regulation." Life ...

    View Description

    • 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
  • Tax Implications of Applying Principles-Based Reserves Retroactively
    Tax Implications of Applying Principles-Based Reserves Retroactively This article explores the complexities and potential problems with respect to tax reserves that could result from a ...

    View Description

    • Authors: Kory Olsen
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
  • VM-20 Deterministic Reserves in Federally Prescribed Reserves
    VM-20 Deterministic Reserves in Federally Prescribed Reserves Consideration of the deterministic gross premium reserve component of PBR Tax Accounting;Taxes 6442469772 6/1/2016 12:00:00 AM ...

    View Description

    • Authors: Peter Winslow
    • Date: Jun 2016
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • T3: TAXING TIMES TIDBITS
    T3: TAXING TIMES TIDBITS T3: TAXING TIMES TIDBITS TAXING TIMES, June 2022 IRS Tweaks Automatic Procedure for Changes in Basis of Computing Reserves under Section 807(f) By Art Schneider and Mark ...

    View Description

    • Authors: Arthur C Schneider, Surjya Mitra
    • Date: May 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits A discussion about foreign currency hedging, foreign insurance excise tax, taxation of credit default swaps and bad debts. Asset valuation;Audits;Credit default swaps; ...

    View Description

    • Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Biruta P Kelly
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Change in Basis of Computing Reserves—Is It Or Isn’t It?
    Change in Basis of Computing Reserves—Is It Or Isn’t It? High on the list of the most frequently asked questions by tax professionals working for life insurance companies is whether a change in ...

    View Description

    • Authors: Peter Winslow, Lori J Jones
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • IRS Releases Final Schedule for Reporting “Uncertain Tax Positions”
    IRS Releases Final Schedule for Reporting “Uncertain Tax Positions” Discusses Schedule UTP, “Uncertain Tax Positions,” issued by the IRS, in detail. Taxes=Taxation; 11642 2/1/2011 12:00:00 AM ...

    View Description

    • Authors: Craig Pichette, Michael Edward Bauer
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • ACLI Update
    ACLI Update A look at the IRS initiative, the Industry Issue Resolution IIR Program, and its requested use to address the tax treatment of hedges of VA contract guarantees. The IIR Program is ...

    View Description

    • Authors: Walter Welsh, Pete Bautz
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Taxing Times Tidbits - The Benefit of the Bargain: IRS Challenges to Settlement Allocations
    Taxing Times Tidbits - The Benefit of the Bargain: IRS Challenges to Settlement Allocations This article discusses the important lessons for insurance companies that participate in drafting ...

    View Description

    • Authors: Kevin T. Leftwich
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
    • Per Page: