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ACLI Update
ACLI Update An update from the ACLI staff to keep readers informed about the organization's ... keep readers informed about the organization's work on tax issues affecting the life insurance industry ...- Authors: Pete Bautz
- Date: Oct 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses
investors seek to profit purely from the poor mortality ex- perience of selected insureds, has caused ... over the world who are looking to acquire existing U.S. life insurance contracts.3 Despite the number of ...- Authors: Frederic Gelfond
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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T3: Taxing Times Tidbits
ending or borrowing in foreign currency subjects a U.S. company to foreign currency risk, which can be reduced ... synthetic U.S. dollar bond when it is integrated with an appropriate pay Euro/receive U.S. dol- lars ...- Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Biruta P Kelly
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxing Times - Tidbits
one-time electronic search of such poli- cies for U.S. indicia meeting the criteria outlined above. We ... Guidance Plan. 3 ers of life insurance and annuity contracts would be able to understand the tax ...- Authors: Frederic Gelfond, Peter Winslow, Lori J Jones, Application Administrator
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Separate Account Dividends Received Deduction
No. 432 at 1401; S. Prt. No. 169 at 524. Looking to TAM 200038008 (June 13, 2000), the submission points ... policyholders. In Atlas Life Insurance Company, 381 U.S. 233 (1965), the Supreme Court found that this proration ...- Authors: Stephen Baker, Gregory Stephenson
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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The Impact of IRS Schedule M-3 onInsurance Companies
The Impact of IRS Schedule M-3 onInsurance Companies Year 2004 marked the first tax-filing year ... M-1, which is used to reconcile a corporation's financial accounting income or loss with its taxable ...- Authors: Amy Lewis, Ernest C Achtien
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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T3: Taxing Times Tidbits
certificate owner: (1) the certificate is an “annuity contract” within the meaning of section 72;2 ... the previous PLRs: • Amounts received as an annuity. First, the IRS ruled that if the insurer becomes ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
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Taxation Section Webcast: "Federal Income Tax Issues Every Company Must Consider under Life PBR"
Taxation Section Webcast: "Federal Income Tax Issues Every Company Must Consider ... under Life PBR.” Panelists Kristin R. Norberg, Mark S. Smith, and Peter H. Winslow led the audience through ...- Authors: Peter Winslow, Mark Smith, Kristin R Norberg
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Mitchellel MitT3 – Taxing Times Tidbits
more life insurance policies or any endowment or annuity contracts owned by the taxpayer covering any individual ... been paid or accrued on a policy, endowment or annuity, and, consequently, there will be a reduction ...- Authors: Peter Winslow, Samuel A Mitchell, Stephen Baker
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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NAIC Adopts SSAP No. 101 - Income Taxes
transition to Realization Threshold Limitation Table—Other Non-RBC Reporting Entities (Predominantly ... which it is deemed sured against the industry table set forth below. Admissibility limits are either ...- Authors: Richard J Burness
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting