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Many Hands Make Light Work
Many Hands Make Light Work Highlights of recent activities of the Taxation Section Taxes=Taxation;Professional development=PD;Tax accounting;Life insurance 6442451614 10/1/2013 12:00:00 AM ...- Authors: Mary Caramagno
- Date: Oct 2013
- Competency: Professional Values>Practice expertise; Relationship Management>Team leadership
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development; Financial Reporting & Accounting>Tax accounting; Public Policy
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Update: IRS Issues Guidance Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6)
Update: IRS Issues Guidance Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6) Updated discussion of IRS Proposed Regulations under Section 162(m)(6), their potential impact ...- Authors: Daniel Stringham
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance; Public Policy
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How to Value an “Additional”Annuity BenefitWhatever That Is
How to Value an “Additional”Annuity BenefitWhatever That Is This is an article about how to place value on an annuity benefit. Assumptions;Deferred annuities;Taxes=Taxation; 11516 9/1/2005 12:00: ...- Authors: Mark E Griffin, Joseph F McKeever
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Public Policy
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The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC provides that the deductible reserve for a life insurance contract is the greater of net surrender ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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Automatic Waivers and Other Waivers Under New IRC § 7702 and § 101f Correction Procedures
Automatic Waivers and Other Waivers Under New IRC § 7702 and § 101f Correction Procedures This article is a discussion about automatic waivers and the corresponding procedures under IRC ...- Authors: Stephen P Dicke
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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From the Editor
From the Editor A look back on the 25th anniversary of the 1984 Tax Act DEFRA and newly proposed regulations and legislation to raise tax revenue. Taxes=Taxation; 11591 9/1/2009 12:00:00 AM ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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IRS Rules on American Financial
IRS Rules on American Financial The United States district court for the Southern District of Ohio recently issued its opinion in American Financial Group and Consolidated Subsidiaries v. United ...- Authors: Richard N Bush
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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From the Editor – Different Viewpoints Increase Understanding
From the Editor – Different Viewpoints Increase Understanding A discussion of the tax-related initiatives listed on the IRS Priority Business Plan for 2010 targeting product tax issues and how ...- Authors: Brian King
- Date: Sep 2010
- Competency: Communication
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations; Public Policy
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Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021
Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021 This article examines a recent Technical Advice Memorandum (TAM 201149021) in which the IRS concluded that residual value ...- Authors: Mark Smith, David A. Schenck, Surjya Mitra CPA
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations
In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations This article is an introduction to the principles of taxation of U.S. owned foreign insurance operations, such as controlled ...- Authors: Timothy Branch
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy