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The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC provides ... provides that the deductible reserve for a life insurance contract is the greater of net surrender value or ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies?
summary discussion of those items listed in the 2012-2013 Priority Guidance Plan issued by the IRS and Treasury ... Treasury that address tax issues of concern to life insurance companies. Taxes=Taxation;Internal Revenue ...- Authors: Susan Hotine
- Date: May 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
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In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know
In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis ... Basis – We Know Basic discussion of premiums paid, investment in the contract, and basis as used in IRC ...- Authors: John Adney
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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IRS Third-Party Summonses - Negotiated Cooperation Usually is the Best Approach
Negotiated Cooperation Usually is the Best Approach A discussion of third-party summons, particularly ... examinations. Satisfaction of the IRS's request for information outside of court in the most cost-effective ...- Authors: Samuel A Mitchell
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice
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IRS Updates Post-Age-100 Guidance
IRS Updates Post-Age-100 Guidance The articles describes Revenue Procedure 2018-20, providing historical ... historical background as well as discussing the content of the new procedure. tax accounting;Product development;Life ...- Authors: John Adney
- Date: Jun 2018
- 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>Product development - Life Insurance
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Taxing Times, Volume 13, Issue 3, October 2017
3, October 2017 Read the October 2017 issue of Taxing Times published by the Taxation Section. Newsletters ... Newsletters provide practical information for the working actuary, articles on trends that impact sections ...- Authors: Society of Actuaries
- Date: Oct 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
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Taxing Times Tidbits
Taxing Times Tidbits A ... discuss of notice and consent requirements for employer-owned life insurance policies and the IRS rules ...- Authors: Frederic Gelfond, Brian King
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Long-term Care
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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 ...- 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
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IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
– Safe Harbor Guidance for 2017 CSO The article addresses the safe harbor guidance provided in Notice ... Notice 2016-63 for 2017 CSO contracts satisfying the section 7702 reasonable mortality requirements PBR;Taxes;Life ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy
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Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal Holding Company Income
Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal ... Foreign Personal Holding Company Income A discussion of the ramifications, facts and rules associated with ...- Authors: Kevin Owens
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting