21
-
30
of
43
results (0.53 seconds)
Sort By:
-
Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
prescribed a tax method, interest rates and mortality tables, when applicable. But the committee reports ... prevailing interest rate, the prevailing mortality or morbidity table, as well as the elim- ination of any ...- Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
-
From the Chair- Forward to 2017!
From the Chair- Forward to 2017! The Chairperson of the Taxation Section shares the section ... the Taxation Section shares the section council's plans and goals for 2017 PBR;Taxes 6442474682 2/1/2017 ...- Authors: Donald Walker
- Date: Feb 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
-
The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC ... calculated under prescribed interest rate and mortality assumptions, but in no event can the tax reserve ...- 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
-
Taxing Times Tidbits - The Benefit of the Bargain: IRS Challenges to Settlement Allocations
To SETTLEMEnT aLLocaTIonS By Kevin T. Leftwich S ometimes you need to be careful what you bargain for ... learned from the Healthpoint case to the negotiating table hopefully can ensure that future taxpayers get ...- Authors: Kevin T. Leftwich
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
T3: TAXING TIMES Tidbits
years 2003 and 2004 attributable to variable annuity contracts issued prior to the NAIC’s adoption ... The IRS disagreed and argued that reinsured annuity risks are still covered by CARVM, and that, because ...- 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
-
The IRS Schedule M-3 for InsuranceCompanies
The IRS Schedule M-3 for InsuranceCompanies Insurance companies will be required to file the Internal ... M-1, which is used to reconcile a corporation's financial accounting income or loss with its ...- Authors: Amy Lewis
- 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
-
IRS Third-Party Summonses - Negotiated Cooperation Usually is the Best Approach
IRS Third-Party Summonses - Negotiated Cooperation Usually is the Best Approach A discussion ... promoter examinations. Satisfaction of the IRS's request for information outside of court in the most ...- Authors: Samuel A Mitchell
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice
-
IRS Rules on New BOLI Arrangement
IRS Rules on New BOLI Arrangement This article discusses the ruling on the new BOLI arrangement ... the tax treatment of the arrangement: (1) the LLC’s taxation as a partnership as opposed to an investment ...- Authors: John Adney, Bryan W Keene
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
ACLI Update
not be instituted until it has been adopted in 42 U.S. ju- risdictions that account for at least 75 percent ... a death benefit paid from life insurance and annuity contracts. We noted that an extension of exclusion ...- Authors: Pete Bautz
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Term life; Public Policy
-
Update: IRS Issues Guidance Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6)
accounting principles” is intended to be a reference to U.S. GAAP or, given that the terms are not capitalized ... for example, under GAAP a $100 premium for an annuity contract is accounted for primarily as a deposit ...- Authors: Daniel Stringham
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance; Public Policy