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  • From the Chair- Forward to 2017!
    From the Chair- Forward to 2017! The Chairperson of the Taxation Section shares the section ... as we met for our first council call of the 2016–17 term, I asked the team (council and friends, especially ...

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    • 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
  • New Developments for Life/Nonlife Consolidated Returns and the Disproportionate Asset Acquisition Rules
    (Oct. 17, 2008) and 201006002 (Nov. 6, 2009) both refer to the 2006 PLR and PLR 201047019 (Aug. 17, 2010) ... this point, the IRS mAy 2011 TAXING TIMES | 17 reserves acquired in a special acquisition. The ...

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    • Authors: Lori J Jones
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Reserve Criteria under Section 818c
    integral durations, a minimum value of tO at duration 17, with an almost equal value at duration 18. Further ... 10 . . . . . 15 . . . . . 16 . . . . . 17 . . . . . 18 . . . . . 19 . . . . . 20 . .

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    • Authors: Robert C Tookey, Harwood Rosser
    • Date: Jun 1962
    • 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
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • IRS Applies Section 817(a) and (b) to a Nonlife Company: What Does It Mean?
    s.smith@ us.pwc.com. MAY 2014 TAXING TIMES | 17 CONTINUED ON PAGE 18 mechanical reading of section ... 817(a) AND (b) TO A NONLIFE COMPANY… | FROM PAGE 17 the temporary difference will reverse in three years ...

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    • Authors: Mark Smith, Charles Miller
    • Date: May 2014
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
    12. See also Webber v. Commissioner, 144 T.C. No. 17 (June 30, 2015); Christoff ersen v. United States ... 468. See also Webber v. Commissioner, 144 T.C. No. 17 (June 30, 2015). 8 “Insurance-dedicated” means that ...

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    • Authors: John Adney, Bryan W Keene
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • The Perils of Reducing Death Benefits: Private Letter Ruling 201230009
    adjustment” for death benefit decreases under this rule.17 order not to disrupt sales of contracts. This ... | FROM PAGE 15 FEBRUARY 2013 TAXING TIMES | 17 however, since the application of the reasonable ...

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    • Authors: John Adney, Craig R Springfield
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • IRS Proposes Separate Entity Treatment for a Cell
    IRS Proposes ... Issue 1 FEBRUARY 2011 TAXING TIMES | 17 IRS PROPOSES SEPARATE ENTITY TREATMENT FOR A ... CONTINUED ON PAGE 18 IRS PROPOSES … | FROM PAGE 17 18 | TAXING TIMES FEBRUARY 2011 of the proposed ...

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    • Authors: Lori J Jones, Janel C Frank
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • IRS Rules on New BOLI Arrangement
    generally applies to contracts issued after Aug. 17, 2006, subject to certain transition rules. Under ... does not apply to: a contract issued after [Aug. 17, 2006] pursuant to an ex- change described in section ...

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    • 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
  • AG 38, ULSG and the Spirit of XXX
    of Insurance Commissioners manual (adopted Aug. 17, 2012 or later), specifically Section 4: “Deterministic ... Life Insurance and Annuities (A) Committee on Aug. 17, 2012 (AG 38, Section 8D.a.2). See also American ...

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    • Authors: Kristin R Norberg
    • 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; Life Insurance
  • ACLI Update
    ACLI Update Update on a broad range of insurance and investment tax matters upon which ACLI ... Draft. FOREIGN ACCOUNT TAX COMPLIANCE ACT On Jan. 17, 2013, IRS and Treasury released “Final Regulations ...

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    • Authors: Pete Bautz, Walter Welsh, Mandana Parsazad
    • Date: May 2013
    • Competency: Communication>Written communication
    • Publication Name: Taxing Times
    • Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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