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Section 807(f)-Tax Impact of Statutory Reserve Change
Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) as there continues to be uncertainty as to whether a change to the stat reserve could ...- Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Alternative Minimum Tax
Alternative Minimum Tax This discussion at the SOA 1990 San Francisco Spring Meeting covers alternative minimum tax including deferred acquisition costs, investment planning and new legislative ...- Authors: Bruce Bengtson, William J Schreiner, Martin P Chotiner, Alan Kunkel
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Impact of Tax Changes
Impact of Tax Changes This session from the 1995 SOA Boston Meeting reviews recent U.S. regulatory and tax developments, U.S. product taxation issues including corporate-owned life insurance COLI ...- Authors: Julian J Dukacz, Charles D Friedstat, Edward Robbins, Hugh McCormick
- Date: Oct 1995
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses
Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses This article is a discussion about the life settlement industry and the tax considerations for ...- 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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IRS’s Proposed LRD Rules for Nonlife Reserves are Out
IRS’s Proposed LRD Rules for Nonlife Reserves are Out A summary and analysis of REG-103163-18, the proposed regulations providing guidance for property-casualty loss reserve discounting (LRD) ...- Authors: Jay Riback
- Date: Mar 2019
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance
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Issue Brief Synopsis: LTD Claim Reserve Assumption Basis
Issue Brief Synopsis: LTD Claim Reserve Assumption Basis Synopsis of Issue Brief prepared by Tax Work Group of the Academy-LTD Claim Reserve Assumption Basis: Use of date of incurral/date of ...- Authors: Barbara Gold
- Date: Oct 2017
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Health & Disability
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Taxing Times newsletter
Taxing Times newsletter Taxing Times -- Volume 11, Issue 2, June 2015 Tax accounting;Taxation;Life reserves;Taxes=Taxation, Acquisition Expenses, Deferred acquisition cost=DAC, Internal Revenue ...- Authors: Society of Actuaries
- 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
Tax Update Three tax-related articles of interest to those associated with smaller insurance companies. Accounting standards;Generally Accepted Accounting Principles=GAAP;Taxes=Taxation; 11238 11 ...- 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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A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target Insurance Company
A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target Insurance Company This article discusses the Section 338h10 election on the disposition of an ...- 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
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FAQ on Tax Reserve Methods and Assumptions
FAQ on Tax Reserve Methods and Assumptions Frequently Asked Questions on tax reserve methods and assumptions, based on law in effect prior to 12/31/2017. Taxes;Annuity reserves;Health ...- Authors: Barbara Gold
- Date: Jun 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting