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  • ACLI Update Column
    ACLI Update Column Update on accounting and capital/RBC issues subsequent to tax reform. Accounting standards;American Academy of Actuaries=AAA;Tax accounting;Taxes=Taxation;Risk-based ...

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    • Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Deferred Tax Treatment of US Statutory Policyholder Liabilities in Life Insurance Companies
    Deferred Tax Treatment of US Statutory Policyholder Liabilities in Life Insurance Companies Comprehensive view of deferred taxes – theoretical & per US statutory accounting. Comparison of ...

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    • Authors: Arthur Panighetti, James Reiskytl, Edward Robbins, Victor Akin, Carl Desrochers, Randall Wichinski
    • Date: Jul 2009
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Session 123: Help! I Work in a Smaller Company/Department! What do I do Now?
    Session 123: Help! I Work in a Smaller Company/Department! What do I do Now? What do we do now? So many changes in tax and financial reporting are having an impact on smaller insurance ...

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    • Authors: Hye-Jin Kim, Sheryl Flum, William Sayre, Gouri Kumaran
    • Date: Feb 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • December 2015 issue of The Financial Reporter
    December 2015 issue of The Financial Reporter December 2015 issue of The Financial Reporter Financial accounting controls;Financial Accounting Standards Board=FASB;Financial economics;Financial ...

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    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • The Financial Reporter, June 2018, Issue 113
    The Financial Reporter, June 2018, Issue 113 Read the June 2018 issue of The Financial Reporter published by the Financial Reporting Section of the SOA. Financial Reporting 6442482800 6/1/2018 12 ...

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    • Authors: Society of Actuaries
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Current Income-Tax Problems
    Current Income-Tax Problems Report highlighting some income tax legislative and litigation issues for insurance companies in 1962 Capital gains;Global markets;Health insurance;Taxes=Taxation; ...

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    • Authors: Henry F Rood
    • Date: Oct 1962
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Changes to the Computation of Tax Reserves under P.L. 115-97
    Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes to the computation of tax reserves as a result of the Tax Cuts and Jobs Act. Tax accounting;Taxation; ...

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    • Authors: Jeffrey Stabach, Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
  • The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
    The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A Overview of upcoming second edition of book. Tax accounting;Tax accounting ...

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    • Authors: John Adney, Brian King, Craig R Springfield
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • IRS Issues Guidance on the Separate Account Dividends Received Deduction
    IRS Issues Guidance on the Separate Account Dividends Received Deduction The article summarizes and comments on a recent IRS Chief Counsel Advice that addressed how the proration formula works ...

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    • Authors: Samuel A Mitchell, John Adney
    • Date: Jun 2016
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Enterprise Risk Management>Compliance; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
  • ACLI Update
    ACLI Update Changes to AG 43 and what that might mean for tax purposes. Also, summary of IRS Notice 2016-63 (provides safe harbor tax guidance on use of 2017 CSO tables). PBR;Taxes;Annuity ...

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    • Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Influence decisions
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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