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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 ...- Authors: Peter Winslow
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Taxing Times
- Topics: Life Insurance
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Subchapter L: Can You Believe It
policies. For many years, the company’s group business was dominant, but the individual market gradually ... extent that it became likely, but not certain, that the 50 per- cent reserve ratio test for life company ...- Authors: Peter Winslow
- Date: Mar 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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Subchapter L: Can You Believe It?
rule. In addition to providing that the tax reserve is based upon the prevailing standard mortality table ... 807(d)(2)(C) provides that the prevailing table can be “adjusted as appropriate to reflect the risks (such as substandard ...- Authors: Peter Winslow
- Date: Feb 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Recent Developments on Policyholder Dividend Accruals
deduction for tax purposes for policyholder dividends in the year prior to actual payment. This article discusses ... and the New York Life and MassMutual cases, and highlights the four arguments commonly made by the IRS ...- Authors: Peter Winslow, Brion Graber
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Public Policy
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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 ...- Authors: Edward Robbins, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Public Policy
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Tax Aspects of Nonperforming Assets
Tax Aspects of Nonperforming Assets Comparison of statutory and tax accounting rules ... Aspects of Nonperforming Assets Comparison of statutory and tax accounting rules in treatment of non-performing ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts?
How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts? Discusses the problem with ... for Pre-2010 Contracts? Discusses the problem with the computation of tax reserves for VA contracts with ...- Authors: Michael LeBoeuf, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities
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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 ...- 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
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits Tidbits include discussions about: Policy loans in excess of ... discussions about: Policy loans in excess of cost basis, treatment of loss adjustment expenses, LAE, for life ...- Authors: Daniel Stringham, Peter Winslow, Joseph F McKeever
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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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) ...- 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