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  • In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
    In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies The article provides an introduction to tax accounting for U.S. life insurance ...

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    • Authors: Kristin R Norberg
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • ACLI Update Column
    ACLI Update Column This article discusses recent proposals made by the American Council of Life Insurers related to: life insurance reserves annuity reserves and risk-based capital risk-based ...

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    • Authors: William Elwell
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Tax Considerations in Actuarial Projections
    Tax Considerations in Actuarial Projections For actuarial projections to serve as the management tools that they are intended to be, the persons charged with making those projections need to ...

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    • Authors: Stephen Richard Baker, Edward Robbins
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods
  • IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
    IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules This article discusses IRS Notice 2016-32. taxation 6442471322 10/1/2016 12:00:00 AM ...

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    • Authors: Jeffrey Stabach
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Proposed Regulations Would Deny Reserve Deductions for Certain Captives
    Proposed Regulations Would Deny Reserve Deductions for Certain Captives Discusses proposed regulations regarding reserve deductions for certain captives under IRC Section 1502 related to ...

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    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • IRS to Rule on the Meaning of Statutory Reserves
    IRS to Rule on the Meaning of Statutory Reserves Discusses the meaning of statutory reserves with respect to a pending IRS ruling, in the case where different levels of statutory reserves are ...

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    • Authors: Peter Winslow, Samuel A Mitchell
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • IRS Proposes Separate Entity Treatment for a Cell
    IRS Proposes Separate Entity Treatment for a Cell This article details proposed regulations issued by the IRS that clarify that a single series may be treated as an entity separate from a series ...

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    • Authors: Lori J Jones, Janel C Frank
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • New Developments for Life/Nonlife Consolidated Returns and the Disproportionate Asset Acquisition Rules
    New Developments for Life/Nonlife Consolidated Returns and the Disproportionate Asset Acquisition Rules Discusses of the application of disproportionate asset acquisition rules under the life/ ...

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    • Authors: Lori J Jones
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Financial Reporting Research Update
    Financial Reporting Research Update An update on the SOA's financial reporting research projects. Financial reporting 6442469533 6/1/2016 12:00:00 AM ...

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    • Authors: James S Hawke, Ronora Stryker
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Proration for Segregated Asset Accounts – Part Two
    Proration for Segregated Asset Accounts – Part Two Update to initial article in Sept. 2007 issue, because of two new revenue rulings: Rev. Rul. 2007-54, 2007-38 I.R.B. 604 and Rev. Rul. 2007-61, ...

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    • Authors: Susan Hotine
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
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