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Federal Income Tax Topics
Federal Income Tax Topics This session at the SOA 1962 Jacksonville Regional Meeting is a ... examiners and revenue agents. The one group places primary emphasis on admitted assets and liabilities, and ...- Authors: Gene P Archer, Herald H Hughes, James A Livingston
- Date: May 1962
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting
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Federal Income Tax
for the in- crease in loading, and there is no direct analogy to this in tax accrual accounting. Many ... of this ex- pense. I wonder if anybody would care to comment on that particular issue. CHAIRMAN ...- Authors: Ralph J Eckert, Thurston P Farmer, Rea B Hayes, John W Paddon, E Brian Staub, Charles F B Richardson, Dale R Gustafson, George H Davis, Charles W. Southern, Lloyd J Brown
- Date: May 1968
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting
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Federal Income Tax Accounting - United States
previously determined tax. Proportional adjustment takes care of that. MR. JAMES E. KILMER: One additional factor ... 31, 1983 and January 1, 1984 was forgiven. The primary issue of Technical Bulletin 84-3 was how to treat ...- Authors: Charles D Friedstat, Louise Goldman, Patricia Guinn, John Joseph Rutter, Louis Weisz, Charlie T Whitley
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Federal Income Tax
premiums for individual life insurance contracts - direct premiums minus reinsurance ceded but without consideration ... it is possible, and it would require the greatest care. MR. EARLON MILBRATH: I think Doug has hit on a ...- Authors: Stephen D Bickel, Douglas N Hertz, Walter Juncker, Lynn C Miller, Earlon L Milbrath, Thomas E Skillman
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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U.S. Federal Income Tax
impact the answer to the unanswered questions, so, care must be taken in the initial design step. The potential ... respond to that fear. One of the mutual companies' primary interest has been to focus oH a level product by ...- Authors: Gary Muller, Godfrey Perrott, Richard S Robertson, Ronald Wegner, Dale R Gustafson
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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ERISA Tax Forms
any control or significant financial interest, direct or indirect, in the surety company or its agents ... of benefits not included in 11. Enter only the primary method monthly pension beginning at the age the ...- Authors: Gregg L Skalinder
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Pension accounting
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United States Federal Income Tax
or refunds by lines of business does not have a direct bearing on the current annual statement. However ... apart from all the other lines of business. The primary disadvantage mentioned for the separate company ...- Authors: Charles M Beardsley, Albert Gubar, Gilbert W Hart, William B Harman, John C Fraser, Paul T Harkness
- Date: Apr 1969
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting
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Alternative Minimum Tax
percentage of premium under the assumptions used. The primary question in applying GAAP principles to mutual ... the AMT calculation. Because ff you are taking care of it in the regular tax, you are going to have ...- Authors: David L Olmsted, William J Schreiner, Jonathan C Chapman
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Reinsurance Tax Issues
which was viewed more as a reimbursement of the direct writer's annual expenses after the expenses of ... no different in this regard than the issuance of direct insurance. From the published reports that took ...- Authors: Gordon K Dowsley, Stephen C Eldridge, Arthur C Schneider, Melville J Young, Ronald Albert
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Reinsurance
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The New DAC Tax
"general expenses"), and would reinsure all of the direct premiums in America. Because the company would ... premi,,m~ would be subject to DAC. Thus, all of the direct premil, m~ would have fallen (untaxed) into the ...- Authors: Stephen C Eldridge, Joseph A Sikora
- Date: Jan 1991
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Financial Reporting & Accounting>Tax accounting