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Unique Tax issues in LTC transactions
Sproul, with contributions from Peggy Hauser and Mark S. Smith Tax issues with reinsurance transactions can ... is being purchased in a stock transaction? The U.S. federal tax rules applicable to stock sale transactions ...- Authors: Peter J Sproul
- Date: Mar 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Long-term Care; Reinsurance
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Taxing Times, February 2007, Volume 3, Issue No. 1
Taxing Times, February 2007, Volume 3, Issue No. 1 Full version of Taxing Times, February 2007, ... Benefits Spring Meeting More on Reasonable Mortality: IRS Issues Notice 2006-95 by Brian G. King, John ...- Authors: Application Administrator, Edward Robbins, Leslie Chapman, Brian King, Frederic Gelfond, Bryan W Keene, Peter Winslow
- Date: Feb 2007
- Publication Name: Taxing Times
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Deactivating the Weapons of Mass Volatility: The Dodd-Frank Act, Section 1256 and the Taxation of Derivatives
volatility in taxable income. While section 1601’s “fix” for these concerns is not perfect, for the ... departure from the concept of income realization in the U.S. tax law.”5 Thus, a contract sub- ject to section ...- Authors: John R Newton
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Finance & Investments>Derivatives
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From The Chair - Guess What
guidance on tax reserves for in-force variable annuity guar- anteed living benefits. The various sessions ... sponsored by the Taxation Section at the Life and Annuity Symposium, Health Meeting, Valuation Actuary Symposium ...- Authors: Kristin Schaefer
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession; Public Policy
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Proposed Regulations on Ownership Change Present Issues for Insurance Companies
issue of Taxing Times. In September 2019, the U.S. Department of the Treasury (Treasury) and the Internal ... the regulations’ elimi- nation of Notice 2003-65’s allowance of hypothetical cost recov- ery deductions ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Jun 2020
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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American Taxpayer Relief Act of 2012—Active Financing Income Exception to Subpart F
treatment can result in significant tax deferral for U.S. groups that have organized their overseas insurance ... conjunction with the AFE, this provision allows U.S. insurance groups to reduce some of the current tax ...- Authors: James Sabella, Edward Clabault
- Date: May 2013
- Competency: Results-Oriented Solutions>Actionable recommendations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Identified Straddle Rules Fixed by Technical Corrections
correction procedures for life insurance and annuity contracts that have failed the requirements of ... complexities of tax compliance for life insurance and annuity contracts and is pleased that many of its concerns ...- Authors: Peter Winslow
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Capitalization of Certain Policy Acquisition Expenses
75 percent of net premiums from nonqualified annuity products, 2.05 percent of net premiums from group ... combination contracts, such as life insurance or annuity contacts with a long- term care rider.4 Certain ...- Authors: Daniel Stringham
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: General Insurance (Property & Casualty)>Expenses - General Insurance
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Thoughts from the Chair
Thoughts from the Chair I present my thoughts on the importance for the section to collaborate ... Taxation Section will even have sessions at the SOA’s Health Meeting. Over the past years, we have been ...- Authors: Erik Pronovost
- Date: May 2022
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Public Policy
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Results of Tax Modeling Survey
responses covered a broad spectrum of products (see Table 1). Almost all the companies modeled life insurance ... disability income, health insurance and AD&D. TABLE 1 Product lines covered in your response to the ...- Authors: Steven C Chamberlin
- Date: Feb 2011
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Modeling & Statistical Methods; Modeling & Statistical Methods>Asset modeling; Modeling & Statistical Methods>Forecasting