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COLI Update - Court Decides Xcel Had Insurable Interest In Broad-Based COLI and Sixth Circuit Overturns Taxpayer-Favorable Decision in Dow Chemical COLI Case
COLI Update - Court Decides Xcel Had Insurable Interest In Broad-Based COLI and Sixth Circuit ... court decisions. The first concerns a District Court’s ruling on insurable interest, and the second provides ...- Authors: Frederic Gelfond, Susan Hotine, Peter Winslow
- Date: May 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Mitchellel MitT3 – Taxing Times Tidbits
more life insurance policies or any endowment or annuity contracts owned by the taxpayer covering any individual ... been paid or accrued on a policy, endowment or annuity, and, consequently, there will be a reduction ...- 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
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T3: Taxing Times Tidbits
a similar market-based approach to reserving in U.S. regulation of property/casualty companies and in ... amount of reserves required for its insurance and annuity contracts under the rules of any state in which ...- Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Lori J Jones, John Keenan
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting
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Common Myths in Interpreting the Company Tax Provisions of the 1984 Act
ability to un- bundle their contracts and make mortality charges and interest credits transparent. Universal ... which credited excess interest and adjusted mortality charges for favorable experience, prompted stock ...- Authors: Peter Winslow
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
STATUTORy RESERvES CAP By Edward Robbins, Mark S. Smith and Peter H. Winslow tax accounting. Ironically ... (NAIC) prescribed valuation methods, prevailing mortality tables, and the greater of tax-prescribed or ...- Authors: Edward Robbins, Mark Smith, Peter Winslow
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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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
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A Conversation About IFRS
as well as the developments in both statutory, U.S. GAAP and IFRS accounting, have made it more difficult ... allowed and required, whether it be in choosing mortality assumptions, discount rates, policyholder behavior ...- Authors: Christian J DesRochers, Craig Pichette, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company?
from NAIC guidance in interpreting CARVM for annuity contracts.5 More specifically, the State Farm ... ascertained), during the taxable year on insur- ance and annuity contracts.” I.R.C. § 805(a)(2) also allows a deduction ...- Authors: Peter Winslow
- Date: May 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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SUBCHAPTER L: CAN YOU BELIEVE IT? DEDUCTIBLE TAX RESERVES MIGHT BE GREATER FOR LIFE INSURANCE CONTRACTS THAT FLUNK I.R.C. § 7702 THAN FOR THOSE THAT DO NOT
prevailing Commissioners standard tables for mortality or morbidity; (4) the elimination of any portion ... only are held with respect to life insurance, annuity or non- cancellable accident and health insurance ...- Authors: Peter Winslow
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting
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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