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Tax Considerations in Actuarial Projections
could undergo fundamen- tal changes as it affects U.S. life insurers (certainly a possibility, given the ... capital gain/(loss) discussion) generation Year 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 ...- Authors: Edward Robbins, Stephen Baker
- Date: Dec 2011
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting
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Federal Income Tax
were not computed on the basis of recognized mortality tables and did FEDERAL INCOME TAX D39 not ... possible redetermination based on appropriate mortality tables and interest rates. The same ruling also ...- Authors: Quincy S Abbot, William D Bishop, H Edward Harland, John E Hearst, Kenneth P Hinsdale, Gerald A Levy, W James Preble, Henry B Ramsey, Marvin L Weisbrod, John C Fraser, Welburn J Adams, Willis J. Lutz
- Date: Apr 1968
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
introduced to prevent U.S. persons from obtaining indefinite deferral of U.S. tax on investment income ... activities. Under the PFIC rules, certain minority U.S. shareholders of foreign entities deemed to be passive ...- Authors: Jay Riback, Jean Baxley
- Date: Feb 2020
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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From the Editor to our Readers
EDITOR TO OUR READERS By Kristin Norberg T I M E S Published by the Taxation Section Council of the ... Sheryl Flum Samuel A. Mitchell Arthur Schneider Mark S. Smith Daniel Stringham Welcome! In this edition ...- Authors: 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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Tax Update
of the 2001 Commissioners’ Standard Ordinary Mortality Tables (the 2001 CSO Tables) in 2004 placed a ... Ruling 2009-14 presents three situations where a U.S. citizen purchases a life insurance contract and ...- Authors: Edward Robbins, Brian King
- Date: Nov 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Tax accounting
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GI PD Opportunities Update
Analytics (Chicago, Ill.), December 12–14, 2018 This year’s SOA Annual Meeting & Exhibit included a full slate ... Actuaries Webcast Recording. Be sure to check out the SOA’s professional development opportunities at /pdopportunities/ ...- Authors: Society of Actuaries
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: General Insurance Insights
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; General Insurance (Property & Casualty)>Reserves - General Insurance
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Alternative Minimum Tax
in Boston, Massachusetts. 1053 OPEN FORUM Table 1 compares the structural outline of the AMT calculation ... components: the BURP adjustment and the ACE adjustment. TABLE 1 AMTI Calculation Structural Outline Pre-1990 ...- Authors: David L Olmsted, William J Schreiner, Jonathan C Chapman
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target Insurance Company
deemed liquidation of Old Target into its shareholder[s].4 The liquidation may be treated as tax-free pursuant ... interpretation of the regulation. P. Winslow and S. Mitchell, Valuation of Insurance in Force for Tax ...- Authors: Lori J Jones
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting