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  • ACLI Update
    807 REGULATORY PROJECT In the 2019–2020 Priority Guidance Plan (“PGP”), the Inter-nal Revenue Service ... Service (“IRS”) and Department of the Treasury (“Treasury”) have indicated their intent to provide “[g]uid- ...

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    • Authors: Mandana Parsazad, Regina Y Rose
    • Date: Nov 2019
    • Competency: Strategic Insight and Integration
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses
    This article is a discussion about the life settlement industry and the tax considerations for life insurance ... insurance bought and sold in the secondary market. Internal Revenue Service=IRS;Taxes=Taxation; 11557 ...

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    • Authors: Frederic Gelfond
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
    In 1989, the IRS and the Treasury Department issued final regulations under section 817(h) ... prescribing minimum standards for diversification of the investments of insurers’ separate accounts supporting ...

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    • Authors: John Adney, Bryan W Keene
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • ACLI Update Column
    ACLI Update Column A discussion of Section 7702 and age 100 insured and the need for guidance on ... Update Column A discussion of Section 7702 and age 100 insured and the need for guidance on combined ...

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    • Authors: Walter Welsh, Mandana Parsazad
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Attorney—Actuary Dialogue On Notice 2010-29
    2010-29 On March 25, 2010, the Treasury and IRS issued Notice 2010-29. The new Notice follows-up Notice ... Notice 2008-18, in which the Treasury Department Treasury and the Internal Revenue Service IRS identified ...

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    • Authors: Christian J DesRochers, Peter Winslow
    • Date: Sep 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities
  • Subchapter L: Can You Believe It
    used at the time of death. The phrase “for purposes of this title” refers to all provisions of the Internal ... that is, Title 26 of the United States Code. This means that when determining the issuing company’s ...

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    • Authors: Peter Winslow
    • Date: Jun 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • Taxing Times Supplement
    The February and May 2007 issues of Taxing Times contained interdisciplinary dialogues between Peter ... based approach. In this special supplemental edition of Taxing Times, we bring these three experts back ...

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    • Authors: Society of Actuaries
    • Date: Mar 2008
    • Publication Name: Taxing Times
  • Working Through Uncertainty
    Working Through Uncertainty In this article, the authors attempt to provide some guidance ... Uncertainty In this article, the authors attempt to provide some guidance on working in the current environment ...

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    • Authors: Cindy Barnard, Housseine Essaheb, Sheryl Flum, James Van Etten, Peter Winslow
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • ACLI Update
    ACLI Update Highlights of recent American Council of Life Insurers (ACLI) activities Principle-based ... reserves=PBR;Life insurance;National Association of Insurance Commissioners=NAIC;Internal Revenue Service=IRS ...

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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
  • Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
    Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII A discussion ... Issues under Actuarial Guideline XLIII A discussion of the effective dates and statutory reserves cap for ...

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    • Authors: Peter Winslow
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting