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Taxing Times, Volume 13, Issue 1, February 2017
Taxing Times, Volume 13, Issue 1, February 2017 Read the February 2017 issue of Taxing Times published by the The Taxation Section. Newsletters provide practical information for the working ...- 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
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In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations
In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations This article is an introduction to the principles of taxation of U.S. owned foreign insurance operations, such as controlled ...- Authors: Timothy Branch
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy
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From the Chair Where We Go From Here
From the Chair Where We Go From Here The Chairperson of the Taxation Section discusses how the section will deal with changes to the US Tax Code. PBR;Taxation 6442478981 10/1/2017 12:00:00 AM ...- Authors: Donald Walker
- 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; Public Policy
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Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a) This dialogue discusses the history and purpose of section 811(a) and its historic role in the ...- Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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It's about Basis ... and Moore
It's about Basis ... and Moore The article discusses court decisions on the tax basis and taxable gain in life insurance contracts. Individual life plans;Life insurance;Internal Revenue ...- Authors: Bryan W Keene
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Life Insurance
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IRS Utilizes the Industry Issue Resolution Program to Resolve the Insurance Industry Bad Debt Issue
IRS Utilizes the Industry Issue Resolution Program to Resolve the Insurance Industry Bad Debt Issue The article describes the IRS Industry Issue Resolution (IIR) process as applied to the ...- Authors: Arthur Schneider
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies
U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies This article discusses key tax issues that exist under current law with respect to asset rebalancing and hedging transactions ...- Authors: Brion Graber, Aditi Banerjee, Peter Winslow
- Date: Oct 2014
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Public Policy
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Determining "Premiums Paid" for Purposes of Applying the Premium Excise Tax to Funds Withheld Reinsurance
Determining "Premiums Paid" for Purposes of Applying the Premium Excise Tax to Funds Withheld Reinsurance I.R.C. § 4371 imposes an excise tax on policies issued by foreign insurers ...- Authors: Brion Graber
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
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ACLI Update: Senate Finance Committee Staff Education Sessions
ACLI Update: Senate Finance Committee Staff Education Sessions A discussion of topics in a series of roundtable education sessions on life insurance products and companies at the collaborative ...- Authors: Mandana Parsazad
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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T3: TAXING TIMES Tidbits
T3: TAXING TIMES Tidbits Discussions on CIGNA, SEPP failure, investor control, tacking rule, and split-dollar life insurance arrangement are featured. Taxation 4294995698 2/1/2013 12:00:00 AM ...- Authors: Peter Winslow, Mark E Griffin, Susan Hotine, Lori Jones, Erinn Madden, Deborah Walker
- 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