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  • Uncertainty Remains in Tax Reserve Assumptions for Guaranteed Renewable and Noncancellable Health Insurance
    Uncertainty Remains in Tax Reserve Assumptions for Guaranteed Renewable and Noncancellable ... and Noncancellable Health Insurance A discussion of the issues to be considered for computing tax reserves ...

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    • Authors: Edward Robbins, Peter Winslow
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Health & Disability; Public Policy
  • T3: TAXING TIMES Tidbits
    Winslow I n the September 2011 edition of Taxing Times, 1 this au- thor discussed the novel reinsurance ... presented in the CIGNA2 case that relates to the persistent issue on the “retroactivity” of National Association ...

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    • Authors: Peter Winslow, Mark E Griffin, Susan Hotine, Lori Jones, Erinn Madden, Deborah Walker
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies
    U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies This article discusses key tax ...

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    • Authors: Brion Graber, Aditi Banerjee, Peter Winslow
    • Date: Oct 2014
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)
    Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV) ... Principle-Based Reserves (Part IV) A continuation of the conversation about principle-based reserves (PBR) ...

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    • Authors: Peter Winslow
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting
  • The Sixth Circuit Gets it Right in American Financial -- An Actuarial Guideline Can Apply to Prior Contracts When the Interpretation was a Permissible Option at the Time The Contract Was Issued
    The Sixth Circuit Gets it Right in American Financial -- An Actuarial Guideline Can Apply to Prior Contracts ... Contracts When the Interpretation was a Permissible Option at the Time The Contract Was Issued A discussion ...

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    • Authors: Peter Winslow
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • Mitchellel MitT3 – Taxing Times Tidbits
    Mitchellel MitT3 – Taxing Times Tidbits A discussion of: IRS requirement disclosures of uncertain ... Taxing Times Tidbits A discussion of: IRS requirement disclosures of uncertain tax positions, disallowed ...

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    • Authors: Peter Winslow, Samuel A Mitchell, Stephen Baker
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Taxing Times - Tidbits
    include 1. Tax treatment of advance interest on policy loans, 2. Tax treatment of Credit default swaps, ... 3 Application of SRLY [Separate Return Limitation Year] Cumulative Register Concept to Dual Consolidated ...

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    • Authors: Frederic Gelfond, Peter Winslow, Lori J Jones, Application Administrator
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • T3 – Taxing Times Tidbits
    T3 – Taxing Times Tidbits A discussion of: the value of a life insurance contract distributed from a ... pension plan, IRS industry director directive on the DRD for life insurance separate accounts and IRS ...

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    • 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
  • Taxation Section Webcast: "Federal Income Tax Issues Every Company Must Consider under Life PBR"
    Consider under Life PBR" On June 10, 2016, the Taxation Section hosted a webcast entitled “Federal ... Winslow led the audience through an exploration of the many potential tax issues and areas of interpretation ...

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    • Authors: Peter Winslow, Mark Smith, Kristin R Norberg
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits A discussion of, first, the three-year transition period for adopting principle-based ... might not apply to tax reserves, and second, the tax impact of adding investment options to in-force contracts ...

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    • 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