31
-
40
of
72
results (0.52 seconds)
Sort By:
-
T3: Taxing Times Tidbits
following the date when states with 75 percent of direct premiums written have adopted the change.2 This ... defers to states having at least 75 percent of direct written premiums for the implemen- tation of its ...- Authors: Kory Olsen, Peter Winslow
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
-
ACLI Update – Legislative and Regulatory Developments
ACLI Update – Legislative and Regulatory Developments Updates on partial annuitization and exhanges, ... company with whom he had the annuity contract to direct a portion of the cash value to another company ...- Authors: Walter Welsh, Mandana Parsazad
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
-
IRS’s Proposed LRD Rules for Nonlife Reserves are Out
PROPOSED UNDER THE REGS The Regs contain four primary components: • Changes to the applicable rate of ... of the method are relatively complicated, the primary mechanism for smoothing is to average the negative ...- Authors: Jay Riback
- Date: Mar 2019
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance
-
What Does Textron Mean for Preserving the Confidentiality of Tax Accrual Workpapers?
generally applies to legal advice prepared for the primary purpose of aid- ing in anticipation of future litigation ... anticipation of litigation.” Some courts apply a primary purpose test. For example, the Fifth Circuit has ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Executive Orders on Regulatory Guidance Could Affect IRS Published Guidance
Executive Orders on Regulatory Guidance Could Affect IRS Published Guidance The article summarizes ... of cash value, annuity contracts with long-term care riders, and captive insurance. This year, as in ...- Authors: Mark S. Smith
- Date: Oct 2017
- Competency: Leadership>Change management; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
TAX SITUATIONS UNDER TEFRA
TAX SITUATIONS UNDER TEFRA The article discusses the implications of life insurance company taxation ... policy should be avoided if reason- able more direct methods of achieving the purpose are available ...- Authors: James P A Knight
- Date: Jan 1983
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Tax accounting
-
APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON FOREIGN- TO-FOREIGN TRANSACTIONS
APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON ... 2008-15 states that in cases where a foreign direct writer has insured U.S. risks, then reinsured ...- Date: Nov 2015
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Proposed Regulations Would Deny Reserve Deductions for Certain Captives
Proposed Regulations Would Deny Reserve Deductions for Certain Captives Discusses proposed ... regulations on intercompany transactions rather than a direct attack on captives themselves. Taxpayers currently ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
They Go Bump in the Night: Life Insurance Policies and the Law of Material Change
seemingly Congress would have provided some more direct indication to this effect in the stat- ute or legislative ... section 264(f) transition rule is unclear, and care especially should be exercised in any case where ...- Authors: John Adney, Craig R Springfield
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Policyholder behavior - Life Insurance
-
From the Editor to our Readers
From the Editor to our Readers Letter from the Editor Tax accounting;Taxation;Life reserves 6442463190 ... look at some of the key concepts of the Affordable Care Act (ACA) with an article about the ACA’s three ...- Authors: Kristin R Norberg
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting