11
-
20
of
32
results (0.34 seconds)
Sort By:
-
Taxation of Distributions
Taxation of Distributions The rules governing the tax treatment of distributions from life insurance or annuity contracts are complex. Worse, the relevant IRC section, section 72, seems at times ...- Authors: Douglas N Hertz
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance
-
Proposed Regulations Refine "Net Premiums Written"
Proposed Regulations Refine "Net Premiums Written" Provides a summary of recent proposed regulations for the health insurer fee, section 9010 of the Affordable Care Act (ACA).- Authors: Jean Baxley
- Date: Jun 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Health & Disability>Health insurance
-
From the Chair
From the Chair The Chairperson addresses the readers. Life Insurance 6442480742 2/1/2018 12:00:00 AM ...- Authors: Housseine Essaheb
- 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
- Topics: Life Insurance>Universal life
-
T3: Taxing Times Tidbits Changes to IRS Appeals Conference Procedures May Increase the Role of Actuaries
T3: Taxing Times Tidbits Changes to IRS Appeals Conference Procedures May Increase the Role of Actuaries This article addresses changes to the IRS Appeals Conference. 6442480744 2/1/2018 12:00:00 ...- Authors: Samuel A Mitchell
- 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
-
Proposed Regulation to Accommodate Longevity Annuities in Retirement Plans
Proposed Regulation to Accommodate Longevity Annuities in Retirement Plans The proposed regulations define a class of products known as “qualifying longevity annuity contracts” (QLACs), which are ...- Authors: Christian J DesRochers
- Date: May 2012
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement
-
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
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 Part II of a three part series of ...- Authors: Peter Winslow, Susan Hotine
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
-
Options for Inclusion of Stochastic Reserves
Options for Inclusion of Stochastic Reserves Company Tax Issues Tax Accounting 6442468144 3/1/2016 12:00:00 AM ...- Authors: Peter Winslow
- Date: Mar 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
-
Subchapter L: Can You Believe It
Subchapter L: Can You Believe It The Internal Revenue Code Requires Companies to Use Statutory Reserve Assumptions for Tax Reserves (Except Where It Doesn’t) taxation;Tax Accounting;Taxes ...- Authors: Peter Winslow
- Date: Oct 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Subchapter L: Can You Believe It?
Subchapter L: Can You Believe It? Withholding and Reporting May Not Be Required for Income on Failed Life Insurance Contracts Taxes ;Tax Accounting 6442463188 6/1/2015 12:00:00 AM ...- Authors: Peter Winslow
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
-
A Tax Like No Other: The Health Insurer Fee
A Tax Like No Other: The Health Insurer Fee The PPACA imposed a market share-based health insurance provider fee, known as the "Section 9010 Fee", "Health Insurer Fee", ...- Authors: Mersini Keller
- Date: Oct 2015
- Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Health & Disability>Health insurance; Health & Disability>Health risks; Public Policy