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  • IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
    IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies” A ... discussion of the proposed safe harbor with respect to calculations for contracts where the insured reaches ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Conversation with Sheryl Flum
    4, IRS Office of Associate Chief Counsel (Financial Institutions and Products) at the Internal Revenue ... Service, regarding her role at the IRS and current tax issues facing the life insurance industry. Taxes=Taxation;Life ...

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    • Authors: Society of Actuaries
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Thought leadership
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits Tidbits relate to contingent deferred annuities, wellness benefits ... qualified long-term care contracts, and reactivating the active financing exception for insurance companies ...

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    • Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
  • Update: IRS Issues Guidance Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6)
    Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6) Updated discussion of IRS Proposed ... under Section 162(m)(6), their potential impact upon the life insurance industry, and a 2 percent de minimis ...

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    • Authors: Daniel Stringham
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance; Public Policy
  • Taxing Times Tidbits 27 Proposed Regulations on Global Intangible Low- Taxed Income (GILTI)
    Taxing Times Tidbits 27 Proposed Regulations on Global Intangible Low- Taxed Income (GILTI) ... an overview of the Regs and highlights important open issues regarding determination of a U.S. shareholder’s ...

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    • Authors: Katarzyna Marchocka, Meredith Blanding
    • Date: Mar 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Planning Ahead: Revenue Procedure Could Help Separate Accounts Comply with Section 817(h) When Investing in a New Type of Mortgage-Backed Securities
    with Section 817(h) When Investing in a New Type of Mortgage-Backed Securities Description * This article ... article summarizes Rev. Proc. 2018-54, in which the IRS provides for a new elective procedure that is ...

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    • Authors: John Adney, Bryan W Keene
    • Date: Mar 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments; Pensions & Retirement
  • ACLI Update
    ACLI Update An update from the ACLI staff to keep readers informed about the organization's work on ... on tax issues affecting the life insurance industry. Standard Nonforfeiture Law;Taxation;Morbidity tables;ACLI;National ...

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    • Authors: Pete Bautz
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • On Grandfathers and Adjustments: New IRS Chief Counsel Advice Memo Blurs Lines
    On Grandfathers and Adjustments: New IRS Chief Counsel Advice Memo Blurs Lines Illustrates ... Advice Memo Blurs Lines Illustrates the lack of clarity about how the various grandfather clauses applicable ...

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    • Authors: Application Administrator, Craig R Springfield
    • Date: May 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • SIGNS, SIGNS, EVERYWHERE SIGNS
    you where the last few months have disappeared to and how it is possible that the signs of summer are ... are starting to show. Here are some of my favorite signs of summer in Kansas City: • Barbecue eating ...

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    • Date: May 2014
    • Competency: Leadership>Influence; Leadership>Mentoring; Relationship Management>Staff management and motivation
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional associations; Actuarial Profession>Professional development; Public Policy
  • Membership & Survey Results
    it is important for the Society of Actuaries (SOA) sections to take the pulse of their membership to ... to understand the value they bring to the actuarial community. In Decem- ber 2018, the Taxation Section ...

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    • Authors: Thomas Edwalds, Tony Litterer
    • Date: Jun 2019
    • Competency: Leadership
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession
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