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Investor Control: Will You Know It When You See It?
See It? On June 30, 2015, the U.S. Tax Court reaffirmed the viability of the Investor Control Doctrine ... Commissioner. The case serves as a valuable example of what not to do with regard to the investment of assets ...- Authors: Ann Cammack, Frederic Gelfond
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Taxing Times, September 2005, Volume 1, Issue No. 2
Taxing Times, September 2005, Volume 1, Issue No. 2 Full version of Taxing Times, September 2005, ... September 2005, Volume 1, Issue No. 2 Full version of Taxing Times, September 2005, Volume 1, Issue No ...- Authors: Application Administrator, Edward Robbins, Steven C Chamberlin, Brian King, Kory Olsen, Mark E Griffin, Craig R Springfield, Donald Saxon, David H Phillips, Joseph F McKeever
- Date: Sep 2005
- Publication Name: Taxing Times
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ACLI Update
ACLI Update The American Council of Life Insurers provides an update on recent tax-related ACLI activity ... activity. Topics in this issue include (1) the NAIC's Principle-Based Reserves (PBR) Review Working ...- Authors: Pete Bautz, Mandana Parsazad
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
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Subchapter L: Can You Believe It
policies. For many years, the company’s group business was dominant, but the individual market gradually ... extent that it became likely, but not certain, that the 50 per- cent reserve ratio test for life company ...- Authors: Peter Winslow
- Date: Mar 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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Taxing Times, February 2007, Volume 3, Issue No. 1
Taxing Times, February 2007, Volume 3, Issue No. 1 Full version of Taxing Times, February 2007, ... February 2007, Volume 3, Issue No. 1 Full version of Taxing Times, February 2007, Volume 3, Issue No.- Authors: Application Administrator, Edward Robbins, Leslie Chapman, Brian King, Frederic Gelfond, Bryan W Keene, Peter Winslow
- Date: Feb 2007
- Publication Name: Taxing Times