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Overview of the Tax Cuts and Jobs Act: Major Changes
a dedicated effort to dismantle the Affordable Care Act (“ACA”),12 introducing several propos- als to ... American Health Care Act (“AHCA”),13 a subsequent revision titled the Better Care Reconciliation Act ...- Authors: Surjya Mitra, Mark Smith, James Kress
- Date: Jun 2018
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Utilizes the Industry Issue Resolution Program to Resolve the Insurance Industry Bad Debt Issue
eligible non-security debts include many MBS and direct mortgages. While the treatment of these partial ... commercial mortgage-backed securities (“CMBS”) and direct mortgages. For example, the American Council of ...- Authors: Arthur Schneider
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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Universal Life and Indeterminate Premium Products and Policyholder Dividends
interest credits and premium reductions (such as direct reserve increases, portions of assumed interest ... amount. Sheppard Homans's original formula is a direct descendant of this modification. Hariow Staley ...- Authors: Ted E Becker, Stephen D Bickel, Robert J Callahan, Mark Anthony Hug, Thomas G Kabele, Stephen B Moses, John Palmer, Claude Thau, John C Winter
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy; Public Policy
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Taxing Times, Volume 13, Issue 2, June 2017
benefit payments made under a quali- fied long-term care rider to an annuity contract have on the investment ... the contract owner may be indirect as well as direct. For example, the ability to allocate policy values ...- Authors: Society of Actuaries
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxing Times, Volume 14, Issue 2, June 2018
a dedicated effort to dismantle the Affordable Care Act (“ACA”),12 introducing several propos- als to ... American Health Care Act (“AHCA”),13 a subsequent revision titled the Better Care Reconciliation Act ...- Authors: Society of Actuaries
- Date: Jun 2018
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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February 2020 issue of Taxing Times
to comply with Form 1099-LS requirements if the direct owner of a policy does not provide sufficient ... pany’s perspective, it is worth noting that only a direct acquirer is required to furnish the RPS statement ...- Authors: Society of Actuaries
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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From the Chair Where We Go From Here
end of July, the effort to reform the Affordable Care Act has apparently failed (I will decline to express ... whether that was good or bad). Time spent on health care has delayed the start of tax reform. And we don’t ...- 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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Ask The Experts
credits, which are greater than the respective direct reserve, be handled? Should they simply be calculated ... calculated and posted? Should they be capped at the direct reserve? If they’re capped, should it be in the ...- Authors: Frank M Amrine, Andrew Bodine, Armand de Palo, Mark Freedman, Charles D Friedstat, James P Greaton, Meredith Ratajczak, William J Schreiner, Stephen N Steinig
- Date: Nov 2001
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Public Policy
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Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)
label as “outside influences” that could have a direct or indirect impact on PBR itself and/or the tax ... issued contracts. In this regard, I think the primary lesson of American Financial is that there is ...- Authors: Peter Winslow
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting
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Taxes Under Conditions of Inflation
too long ago, American businessmen really did not care what tax policy was anyplace else in the world. ... tax law that were specifically inserted to take care of inflation. Other countries have special reserves ...- Authors: Quincy S Abbot, Peter W Plumley, B Kenneth Sanden
- Date: Apr 1976
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Macroeconomics; Financial Reporting & Accounting>Tax accounting