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NAIC Proposal for Mortality under Pre-Need Life Insurance
NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National Association of Insurance Commissioners, NAIC, is analyzed from tax standpoint of both insurers, ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Tax Uncertainty Swirls Around Principles-Based Reserves
Tax Uncertainty Swirls Around Principles-Based Reserves Author discusses the treatment of current life insurance reserves under the tax code in determining a life insurer's taxable income, ...- Authors: Christian J DesRochers
- Date: Nov 2007
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Section 807(f)-Tax Impact of Statutory Reserve Change
Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) as there continues to be uncertainty as to whether a change to the stat reserve could ...- Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Federal Tax Issues Under the 2001 CSO Mortality Tables
Federal Tax Issues Under the 2001 CSO Mortality Tables Federal Tax Issues Under the 2001 CSO Mortality Tables Life reserves;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 9132 3/1/ ...- Authors: Application Administrator, John J Spina
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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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 discusses tax and accounting issues that arise under a recently-issued Chief Counsel Advice in which the ...- 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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Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III Dialogue between Peter Winslow, a tax attorney, and Edward Robbins and Christian DesRochers, tax ...- Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance