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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 ...- 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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Subchapter L: Can You Believe It?
rule. In addition to providing that the tax reserve is based upon the prevailing standard mortality table ... 807(d)(2)(C) provides that the prevailing table can be “adjusted as appropriate to reflect the risks (such as substandard ...- Authors: Peter Winslow
- Date: Feb 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD?
GUIDANCE ON SEPARATE ACCOUNT DRD? The article discusses the practical impact of recently Rev. Rul. 2014-7, which ... supercedes Rev. Rul. 2007-54 by republishing the position of what variable annuity contract reserves are ...- 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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Proposed Regulation to Accommodate Longevity Annuities in Retirement Plans
Annuities in Retirement Plans The proposed regulations define a class of products known as “qualifying ... annuity contracts” (QLACs), which are excluded from the account balance used to determine required minimum ...- Authors: Christian J DesRochers
- Date: May 2012
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement
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Accountant/Tax Attorney Dialogue: Part III
from the Editor: Welcome again to our series of dialogues on the important and evolving top- ic of the ... extent to which federal tax law defers to the National Association of Insurance Commissioners (NAIC) in taxing ...- Authors: Peter Winslow, Susan Hotine, John Adney, Mark Smith, Sheryl Flum
- Date: Mar 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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In the Beginning…A Column Devoted to Tax Basics Why Section 7702 (and 7702A, too)? Some Historical Perspectives
In the Beginning…A Column Devoted to Tax Basics Why Section 7702 (and 7702A, too)? Some Historical Perspectives ... Perspectives In this article, the authors take an exploration of the pertinent life insurance and political ...- Authors: John Adney
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
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New Proposed Regulations on “AttainedAge” Under IRC Section 7702
May 24, 2005, the Treasury Department and Internal Revenue Service published a notice of proposed rulemaking ... rulemaking the “Notice” proposing regulations under Internal Revenue Code §7702, the federal tax definition ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Sep 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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tax-2015-vol-11-iss3-letter-from-editor
letter to the editor regarding the October 2014 Taxing Times supplement on the Camp proposals on the taxation ... taxation of life insurance companies. Product Administration=Policy Administration;Taxes=Taxation 6442464345 ...- Authors: Emanuel Burnstein
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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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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Subchapter L: Can You Believe It
Subchapter L: Can You Believe It The Internal Revenue Code Requires Companies to Use Statutory Reserve ...- Authors: Peter Winslow
- Date: Oct 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting