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Private Rulings Regarding“Cash Surrender Value”Under Section 7702
2005 IRS private letter rulings that involved the meaning of “cash surrender value” as used under code section ... federal income tax purposes. Taxes=Taxation;Definition of life insurance; 11529 9/1/2006 12:00:00 AM ...- Authors: Brian King, Craig R Springfield
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Tax Implications of Applying Principles-Based Reserves Retroactively
Implications of Applying Principles-Based Reserves Retroactively This article explores the complexities ... that could result from a retroactive application of a principle-based reserves PBR approach for life ...- Authors: Kory Olsen
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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From the Chair Where We Go From Here
From the Chair Where We Go From Here The Chairperson of the Taxation Section discusses how the section ... section will deal with changes to the US Tax Code. PBR;Taxation 6442478981 10/1/2017 12:00:00 AM ...- Authors: Donald Walker
- Date: Oct 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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It's about Basis ... and Moore
It's about Basis ... and Moore The article discusses court decisions on the tax ... It's about Basis ... and Moore The article discusses court decisions on the tax basis and taxable gain in ...- Authors: Bryan W Keene
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Life Insurance
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T3: TAXING TIMES Tidbits
Winslow I n the September 2011 edition of Taxing Times, 1 this au- thor discussed the novel reinsurance ... presented in the CIGNA2 case that relates to the persistent issue on the “retroactivity” of National Association ...- Authors: Peter Winslow, Mark E Griffin, Susan Hotine, Lori Jones, Erinn Madden, Deborah Walker
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know
In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis ... Basis – We Know Basic discussion of premiums paid, investment in the contract, and basis as used in IRC ...- Authors: John Adney
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Getting to Know Walter Welsh
Getting to Know Walter Welsh Kory J. Olsen, Taxation ... Section chair, interviewed Walter Welsh, focusing on the ACLI, retirement issues, and insurance regulation ...- Authors: Society of Actuaries
- Date: May 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance
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The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC provides ... provides that the deductible reserve for a life insurance contract is the greater of net surrender value or ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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How the Supreme Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products
How the Supreme Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products On June 26 ... 2013, the Supreme Court released its decision in the case of United States v. Windsor, Executor of the ...- Authors: Mark E Griffin
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Life Insurance>Term life; Public Policy
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2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies?
summary discussion of those items listed in the 2012-2013 Priority Guidance Plan issued by the IRS and Treasury ... Treasury that address tax issues of concern to life insurance companies. Taxes=Taxation;Internal Revenue ...- Authors: Susan Hotine
- Date: May 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times