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  • Rev. Proc. 2008-39—Correction of Inadvertent MECs: Is the Third Time the Charm?
    addition, the Request must describe what “defect[s]” caused the inadvertent MECs’ failure to comply ... states that the Taxpayer agrees “[t]o bring Contract[s] for which the testing period (as defined in Sec ...

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    • Authors: Craig R Springfield, Daniela Stoia
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • Proration for Segregated Asset Accounts – Part Two
    Proration for Segregated Asset Accounts – Part Two Update to initial article in Sept. 2007 issue, ... 432 (Part 2), 98th Cong., 2d Sess. 1420 (1984); S. Prt. Rep. No. 169 (Vol.I), 98th Cong., 2d Sess.

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    • Authors: Susan Hotine
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates Tax Issue from SecuritizingTriple-X Business
    Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates ... course of business.” See, e.g., Deputy v. DuPont, 308 U.S. 488 (1940). 7) See also LTR 94-41-021 (same representation ...

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    • Authors: Michael A Bell
    • Date: Sep 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy; Reinsurance>Life reinsurance
  • IRS to Rule on the Meaning of Statutory Reserves
    IRS to Rule on the Meaning of Statutory Reserves Discusses the meaning of statutory reserves with ... to determine statutory reserves. I.R.C. § 816. S. Prt. 98-169, 98th Cong., 2d Sess., Vol. I (1984); ...

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    • Authors: Peter Winslow, Samuel A Mitchell
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • SSAP 10R—Admittance of Deferred Income Taxes Modified in 2009
    SSAP 10R—Admittance of Deferred Income Taxes Modified in 2009 SSAP 10R supersedes Statement ... taxable or deductible amounts in some future year(s). However, differences be- tween SSAP 10 and FAS 109 ...

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    • Authors: Thomas E Barber, Kelly Brucato
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Fortuity, Or Not Fortuity … That Is the Question
    already occurred.” United States v. Patryas, 303 U.S. 341, 345 (1938). the position that a contract of ... contract. See Merchants Mutual Ins. Co. v. Lyman, 82 U.S. 664, 21 L. Ed. 246, 247 (1872), where the Supreme ...

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    • Authors: Frederic Gelfond
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting