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Proposed FATCA Regulation Provides Specific Guidance to Insurance Companies Regarding Application and Implementation
Proposed FATCA Regulation Provides Specific Guidance to Insurance Companies Regarding Application and Implementation The guidance provided by the proposed regulations specifically related to ...- Authors: Chris Karow, J Howard Stecker
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times: The First Ten Years
Taxing Times: The First Ten Years May 2015 marked the inaugural issue of Taxing Times, the newsletter of the newly-formed Taxation Section of the Society of Actuaries. In the spring of 2015, we ...- Authors: Brian King, Kristin R Norberg
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD?
DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD? The article discusses the practical impact of recently Rev. Rul. 2014-7, which modified and supercedes Rev. Rul. 2007-54 by republishing the ...- Authors: Susan Hotine
- Date: May 2014
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting
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FAQ on Tax Reserve Methods and Assumptions
FAQ on Tax Reserve Methods and Assumptions Frequently Asked Questions on tax reserve methods and assumptions, based on law in effect prior to 12/31/2017. Taxes;Annuity reserves;Health ...- Authors: Barbara Gold
- Date: Jun 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Tax Parity For Individual Life Insurance Products
Tax Parity For Individual Life Insurance Products This panel at the SOA 1982 Orlando Spring Meeting discusses tax parity for individual life insurance companies and products. The focus is on ...- Authors: John K Booth, Gene W Buchter, James C Hamilton, Dale R Gustafson
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Federal Taxation - An Update
Federal Taxation - An Update This session from the 1983 SOA Hollywood, Florida Meeting reviews updates to federal taxation legislation relating to insurance including pensions and ERISA, 401k ...- Authors: John H Elken, Gregory William Hintz, Sidney A LeBlanc, Michael J Mahoney, John Palmer
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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FAS 96
FAS 96 This session discussion is about FAS 96, the timing and measurement of the deferred tax effects, alternative minimum tax considerations, worksheets versus models, small company effective ...- Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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Calculation of Tax Expense in a Principles-Based Reserves Environment
Calculation of Tax Expense in a Principles-Based Reserves Environment Addresses the question: “If it is accepted that reserves should be pre-tax, why should required capital be post-tax?” Taxes= ...- Authors: Edward Robbins
- Date: Feb 2008
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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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
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Separate Account Dividends Received Deduction
Separate Account Dividends Received Deduction Status update on the Separate Account Dividends Received Deduction, SADRD. Financial reporting;Taxes=Taxation; 11505 9/1/2008 12:00:00 AM ...- Authors: Stephen Baker, Gregory Stephenson
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting