31
-
35
of
35
results (0.42 seconds)
Sort By:
-
T3 – Taxing Times Tidbits
distributed. At the time of the transfer in December 2000, the policy had an account value of $1.368 million ... appropriate rate.’ See TAM 200038008 (June 13, 2000) and TAM 200339049 (Aug. 20, 2002).” Second, in ...- Authors: Christian J DesRochers, Susan Hotine, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
From The Editor - In This Issue
TIMES FEBrUarY 2012 By Christian DesRochers T I m E s Published by the Taxation section Council of the ... unborrowed policy cash values on life insurance and annuity contracts. Under the proposal, the exception for ...- Authors: Christian J DesRochers
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
A Few Thoughts About Tax Reform
A Few Thoughts About Tax Reform Discusses how the December 2017 US tax reform affects smaller ... using the minimum standards (state required mortality table, inter- est rate and method) as of the policy ...- Authors: Pamela Hutchins, Mark C Rowley
- Date: Feb 2018
- Competency: External Forces & Industry Knowledge
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
Change in Basis of Computing Reserves—Is It Or Isn’t It?
American General Life & Accident Insurance Co. v. U.S., 90-1 U.S.T.C. 50,010 (Mid. Dist. Tenn. 1989). 3 ... U.S.T.C. 9477 (D.C. Cir. 1975). 4 Diebold v. U.S., 16 Cl. Ct. 193, 63 A.F.T.R. 2d 89-599 (Cl. Ct.- Authors: Peter Winslow, Lori J Jones
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
Highlights of the Recent Guidance on Insurance Company Acquisitions
policy acquisition expens- es on life insurance and annuity contracts. The exist- ing rules in Treas. Reg. ... company’s reinsurance of liabilities under life, annuity and noncancellable acci- dent and health contracts ...- Authors: Lori J Jones
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy