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  • Recent Cases on Changes from Erroneous Accounting Methods--Do They Apply to in Basis of Computing Reserves?
    case were the sole shareholders of two Subchapter S corporations, India Music and HRI. Over the course ... clear that corrections to interest rate and mortality assump- tions are separate material items, but ...

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    • Authors: Peter Winslow, Brion Graber
    • Date: May 2012
    • Competency: Strategic Insight and Integration>Effective decision-making
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • From the Chair – Proud of Our Progress
    sessions at several meetings, including the Life and Annuity Symposium, the Product Tax Seminar, the Valuation ... from Treasury also participated in the Life and Annuity Symposium and are scheduled to speak at the SOA ...

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    • Authors: Christian J DesRochers
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional associations
  • 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 ...

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    • 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
  • 10 Years Strong
    highly rated (sessions at this year’s Life and Annuity symposium received some 5s!). The past decade ... education sessions at SOA meetings. The Life and Annuity Symposium in May had very strong content for beginner ...

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    • Authors: Brenna Gardino
    • Date: Oct 2014
    • Competency: Leadership>Influence; Leadership>Professional network leverage; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional development
  • IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
    supporting nonqualified variable life insur- ance and annuity contracts. The purpose of both the statute and ... government securities.” Variable life insurance and annuity contracts, of course, may be based on segregated ...

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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
  • From the Chair – Taxation Section Update
    From the Chair – Taxation Section Update Section chair Chamberlin talks about the many opportunities ... Times, it will be about time for the Life and Annuity Symposium. In addition to a breakfast, our session ...

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    • Authors: Steven C Chamberlin
    • Date: May 2011
    • Competency: Leadership>Professional network leverage
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional development
  • New Closing Agreement Procedure for Failed Life Insurance Contracts—Rev. Proc. 2008-40
    correction procedures relating to life insurance and annuity contracts, including those for addressing failures ... of the date of termination, or perhaps the rate(s) applicable since that date). Required representations ...

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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
  • tax-2016-vol-12-iss3-phillips
    section 72 on the exchange of property for an annuity contract, • Regulations under sections 72 and ... defining cash sur- render value, • Guidance on annuity contracts with a long-term care in- surance rider ...
    • Authors: Daniel Phillips
    • Date: Oct 2016
    • Publication Name: Taxing Times
  • Reporting the Costs and Benefits of the 3Rs
    ad- ministrative expenses and contributions to the U.S. Treasury. For statutory reporting, guidance as ... reinsurance entities12 and make a contribution to the U.S. Treasury.13 Under the Transitional Reinsurance ...

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    • Authors: Megan Lansden, Matthew M Haaf, Maureen Nelson
    • Date: Jun 2015
    • Competency: External Forces & Industry Knowledge; Leadership>Thought leadership
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Health & Disability>Health insurance
  • From the Chair: My View for the Year Ahead
    From the Chair: My View for the Year Ahead Discussion of current goals and challenges for the Taxation ... At dinner, I suggested to the new FSAs at our table that they should join the Taxation Section and ...

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    • Authors: Thomas Edwalds
    • Date: Feb 2020
    • Competency: Leadership
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession