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IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO The article addresses the ... satisfying the section 7702 reasonable mortality requirements PBR;Taxes;Life insurance ;Product administration;Product ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy
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Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining Required Minimum Distributions
Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining Required ... Distributions IRS published final regulations on updated life expectancy and distribution period tables used for ...- Authors: Yaohua Zhou
- Date: Jul 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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In Memoriam Edward L. Robbins, Jan. 2, 1940 – Dec. 28, 2020
confirmed deaths from COVID-19, with over 4,000,000 deaths worldwide. The loss of human life and wellbeing is ... firm’s Life Actuarial Practice; executive vice president and chief actuary at Zurich Kemper Life Insurance ...- Authors: Kristin R Norberg
- Date: Jul 2021
- Competency: Leadership
- Publication Name: Taxing Times
- Topics: Actuarial Profession
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A Conversation with Retired Company Tax Actuaries
Actuaries TAXING TIMES recently sat down with a group of retired tax actuaries to hear about how they ... October 2023 TAXING TIMES recently sat down with a group of retired tax actuaries to hear about how they ...- Authors: Mary Caramagno
- Date: Oct 2023
- Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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ACLI Update
ACLI Update The American Council of Life Insurers provides an update on recent tax-related ACLI activity ... NAIC's Principle-Based Reserves (PBR) Review Working Group and its exposed revisions to the Annual Statement ...- Authors: Pete Bautz, Mandana Parsazad
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
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Recent Guidance Involving the Taxation of Life Settlement Transactions
Recent Guidance Involving the Taxation of Life Settlement Transactions A discussion of new IRS rulings ... taxation of life settlement transactions. Capital gains;Internal Revenue Service=IRS;Life insurance; ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
the IRC provides that the deductible reserve for a life insurance contract is the greater of net surrender ... 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
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ACLI Update Column
rate would have a particularly negative impact on life insurers because the industry was singled out and ... billion through life insurer specific provisions, making significant changes to life insurer reserve ...- Authors: Mandana Parazad, Regina Y Rose
- Date: Aug 2021
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Life Insurance
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Insurance Transfer Pricing: Issues For Life Reinsurance Transactions
Insurance Transfer Pricing: Issues For Life Reinsurance Transactions This article describes the transfer ... applicable to life reinsurance transactions generally, and then outlines a methodology for testing life reinsurance ...- Authors: Christian J DesRochers
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance
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The Life Insurance Product Tax Provisions of H.R. 1
The Life Insurance Product Tax Provisions of H.R. 1 The article summarizes the provisions of H.R. 1 ... qualification of life insurance contracts and the tax reporting of life settlements Taxation;Life insurance ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge; Leadership
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy