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  • ACLI Update
    ACLI Update Update on a broad range of insurance and investment tax matters upon which ACLI ... Draft. FOREIGN ACCOUNT TAX COMPLIANCE ACT On Jan. 17, 2013, IRS and Treasury released “Final Regulations ...

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    • Authors: Pete Bautz, Walter Welsh, Mandana Parsazad
    • Date: May 2013
    • Competency: Communication>Written communication
    • Publication Name: Taxing Times
    • Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
  • American Taxpayer Relief Act of 2012—Active Financing Income Exception to Subpart F
    American Taxpayer Relief Act of 2012—Active Financing Income Exception to Subpart F Article ... Congress finally enacted a two-year extension on Dec. 17, 2010, providing for retroactive applica- tion of ...

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    • Authors: James Sabella, Edward Clabault
    • Date: May 2013
    • Competency: Results-Oriented Solutions>Actionable recommendations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Private Letter Ruling on Section 807(f) Refines Change-in-Basis Rule
    constitutes consistent JUNE 2015 TAXING TIMES | 17 the 10 years following the year of change. A change ... ON PAGE 18 PRIVATE LETTER RULING… | FROM PAGE 17 18 | TAXING TIMES JUNE 2015 computing reserves ...

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    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • 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 as a ... From: The Actuary January 1983 – Volume No. 17, Issue No. 1 Page Four THE ACTUARY Jnnrrary, ...

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    • 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
  • ACLI Update
    ACLI Update Highlights of recent American Council of Life Insurers (ACLI) activities Principle-based ... Compliance Act (“FATCA”) Final Regulations on Jan. 17, 2013, ACLI and its member company representatives ...

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    • Authors: Pete Bautz
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Term life; Public Policy
  • Mitchellel MitT3 – Taxing Times Tidbits
    Analysts Feb. 23, 2010). 10 Announcement 2010-17, 2010-13 I.R.B. 515. The Announcement states that ... upon the method of ac- counting properly employed.17 There is, as one would hope, a general consistency ...

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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
  • ACLI Update
    ACLI Update An update from the ACLI staff to keep readers informed about the organization's work on tax issues affecting the life insurance ... 13.pdf 4 http://www.irs.gov/pub/irs-drop/a-14-17.pdf ...

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    • Authors: Pete Bautz
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Treatment of Taxes in Principles-Based Reserves
    Treatment of Taxes in Principles-Based Reserves This paper will provide demonstrations of the following ... (1.61) 0.57 - - 17 0.94 - - (0.94) (0 ... (0.000) 16 - (0.000) 0.000 17 - 0.000 (0.000) 18 - ...

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    • Authors: Edward Robbins
    • Date: Oct 2006
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Tax Update
    Tax Update ... Issue 33 November 2009 | small talk | 17 Continued on page 18 Tax Update T he adoption ... Task Force. ” Tax Update | Continued from page 17 of the net level premiums would increase through ...

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    • Authors: Edward Robbins, Brian King
    • Date: Nov 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Taxing Times, Volume 14, Issue 2, June 2018
    statutory reserves, with no cash surrender value floor.17 The life insurance company prora- tion provision ... 2017, H.R. 1628, 115th Cong., 1st Sess. (2017). 17 Chairman’s Mark, section 3703. 18 Chairman’s Mark ...

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    • Authors: Society of Actuaries
    • Date: Jun 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting