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From The Editor - In This Issue
From The Editor - In This Issue The Taxing Times editor discusses what is in the current issue as well ... well as Obama adminstration tax proposals affecting the insurance industry such as notification requirements ...- Authors: Christian J DesRochers
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Tax Update
Tax Update Three tax-related articles of interest to those associated with smaller insurance companies ...- 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
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ACLI Update Column
article discusses recent proposals made by the American Council of Life Insurers related to: life insurance ... Assets. Capital management;National Association of Insurance Commissioners=NAIC;Statutory accounting;Taxes=Taxation; ...- Authors: William Elwell
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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T3: TAXING TIMES Tidbits
deductability of surrender losses of life insurance contracts 2. the IRS questioning of the immediate drop ... variable product valuations 3. the analysis of risk distribution in the context of reinsurance and 4. Life Company ...- Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Releases Final Schedule for Reporting “Uncertain Tax Positions”
IRS Releases Final Schedule for Reporting “Uncertain Tax Positions” Discusses Schedule UTP, “Uncertain ... Schedule UTP, “Uncertain Tax Positions,” issued by the IRS, in detail. Taxes=Taxation; 11642 2/1/2011 ...- Authors: Craig Pichette, Michael Edward Bauer
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Proration for Segregated Asset Accounts – Part Two
Proration for Segregated Asset Accounts – Part Two ... Update to initial article in Sept. 2007 issue, because of two new revenue rulings: Rev. Rul. 2007-54, 2007-38 ...- Authors: Susan Hotine
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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U.S. Federal Taxation of Life Insurance Companies
Taxation of Life Insurance Companies This discussion looks at the latest developments in the U.S. federal ... federal taxation of life insurance companies. From Transactions of Society of Actuaries 1959, Vol. 11, ...- Authors: William M. Rae, Alfred N Guertin
- Date: Mar 1959
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting
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Reinsurance and Tax Developments
three tax issues from the Deficit Reducation Act - DEFRA including the cost-of-living adjustment - COLA ... COLA benefit in the disabled life reserve calculation, recognizing reinsurance in the tax reserve calculation ...- Authors: Mark Hopfinger, W Dennis Pepe
- Date: Jan 1992
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Tax accounting; Reinsurance
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Tax Parity For Individual Life Insurance Products
Individual Life Insurance Products This panel at the SOA 1982 Orlando Spring Meeting discusses tax parity ... companies and products. The focus is on some of the very basic issues of taxation as the industry begins planning ...- Authors: John K Booth, Gene W Buchter, James C Hamilton, Dale R Gustafson
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Fortuity, Or Not Fortuity … That Is the Question
Fortuity, Or Not Fortuity … That Is the Question Examines the Treasury Department and IRS guidance in ... insurance under federal tax law. It concerns the concepts of fortuity, homogeneity, and risk distribution ...- Authors: Frederic Gelfond
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting