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Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company?
TAXING TIMES MAY 2013 MAY 2013 TAXING TIMES | 17 CONTINUED ON PAGE 18 To the extent not inconsistent ... Issues Working Group issued INT 03-17 dealing with ECOs. INT 03-17 con- cludes that claims-related ECOs ...- 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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Results of Tax Modeling Survey
company-specific marginal rate which ranged from 17 percent (to reflect the small company deduction) ... carrybacks 17% 10-year spread under 807(f) 17% Separate Account Dividends Received Deduction 17% Tax ...- Authors: Steven C Chamberlin
- Date: Feb 2011
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Modeling & Statistical Methods; Modeling & Statistical Methods>Asset modeling; Modeling & Statistical Methods>Forecasting
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ACLI Update
ACLI Update The NAIC approved the 2012 Individual Annuity Reserve table as the standard for computing ... the Internal Revenue Code (the Code). On February 17, ACLI submitted a letter to Alexis MacIvor, chief ...- Authors: Pete Bautz, Mandana Parsazad
- Date: Jun 2015
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Taxing Times
- Topics: Annuities>Payout annuities; Life Insurance>Reserves - Life Insurance
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Guidance Released on COLI Best Practice Rules
4) is issued or “materially changed” after Aug. 17, 2006. An applicable policyholder is a person who ... rules apply only to contracts “issued” after Aug. 17, 2006, and because the notice and con- sent requirements ...- Authors: Application Administrator, Bryan W Keene, Joel Winston Mann
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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IRS’s Proposed LRD Rules for Nonlife Reserves are Out
of not more than seventeen and one- half years.”17 The choice of maturity range was unanticipated by ... taxpayer comments on this issue in Rev. Proc. 2003- 17, and commenters expressed a desire for the IRS to ...- 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
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Membership & Survey Results
reform in 2018, membership declination was averaging 17 percent. To better understand the change in our ... opportunities 22% 38% 6% 0% 34% Section webpage 17% 29% 3% 0% 51% Podcasts 10% 16% 2% 0% 71% Sessions ...- Authors: Thomas Edwalds, Tony Litterer
- Date: Jun 2019
- Competency: Leadership
- Publication Name: Taxing Times
- Topics: Actuarial Profession
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Role of the Tax Actuary
Health Responsible 33% 41% 25% Consulted 12 10 17 Informed 17 10 13 Not involved 38 40 56 Who else is involved ... actuaries 49% 50% 43% Accountants 24 29 30 Lawyers 18 11 17 The educational needs appear to be primarily in ...- Authors: Steven C Chamberlin, Kory Olsen
- Date: Sep 2005
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Traditional careers
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Rev. Proc. 2019-10: New Guidance on Changes in the Basis of Determining Life Insurance Reserves
Rev. Proc. 2019-10: New Guidance on Changes in the Basis of Determining Life Insurance Reserves ... 2015-5 I.R.B. 419 (Jan. 17, 2015). 6 Id. 7 Joint Committee on Taxation. JCX-63-17, Estimated Revenue E¦ ...- Authors: Robert M Nelson, Sheryl Flum
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Actuarial Profession; Actuarial Profession>Competencies; Actuarial Profession>Professional development; Actuarial Profession>Traditional careers; Life Insurance
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The Lingering Effects of the 2009 RMD Waiver
year following the year of the participant’s death.17 Q&A-3 of Notice 2009-82 clarifies that if the participant ... Treas. Reg. section 1.401(a)(9)-3, Q&A-4(c). 17 See Q&A-17(c)(2) of Notice 2007-7, 2007-1 C.B. 395. 18 ...- Authors: Mark E Griffin, Joel Winston Mann
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Public Policy
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Determining "Premiums Paid" for Purposes of Applying the Premium Excise Tax to Funds Withheld Reinsurance
repre- sent the paying out or reduction of assets.”17 Thus, in Don E. Williams, the Court rejected the ... Commissioner, 12 T.C. 524 (1949), acq., 1949-2 C.B. 3. 17 Don E. Williams, 429 U.S. 569 (1977); see also ...- Authors: Brion Graber
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times