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  • T3: TAXING TIMES TIDBITS
    IRS Tweaks Automatic Procedure for Changes in Basis of Computing Reserves under Section 807(f) By Art Schneider ... year, the IRS released Revenue Procedure 2022-14,[1] providing an updated comprehensive list of changes ...

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    • Authors: Arthur C Schneider, Surjya Mitra
    • Date: May 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy
  • Getting Into the Act... Actuaries Address Tax Issues Head-On
    Getting Into the Act... Actuaries Address Tax Issues Head-On Discusses why it is so important for actuaries ... issues with taxation of life insurance companies and products, and how to monitor the issues and get involved ...

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    • Authors: James Reiskytl
    • Date: Apr 2006
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Public Policy
  • Taxing Times, Volume 13, Issue 2, June 2017
    Issue 2, June 2017 Read the June 2017 issue of Taxing Times published by the The Taxation Section. Newsletters ... Newsletters provide practical information for the working actuary, articles on trends that impact sections ...

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    • Authors: Society of Actuaries
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Recent Developments on Policyholder Dividend Accruals
    deduction for tax purposes for policyholder dividends in the year prior to actual payment. This article discusses ... and the New York Life and MassMutual cases, and highlights the four arguments commonly made by the IRS ...

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    • Authors: Peter Winslow, Brion Graber
    • Date: May 2012
    • Competency: Strategic Insight and Integration>Effective decision-making
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • 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 ... article is a discussion about automatic waivers and the corresponding procedures under IRC sections 7702 ...

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    • 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
  • October issue of Taxing Times Full issue
    October issue of Taxing Times Full issue October issue of Taxing Times Taxes;Public finance;Globalization ...

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    • Authors: Society of Actuaries
    • Date: Oct 2015
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Economics; Public Policy; Public Policy
  • A Mystery Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test
    Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test The Internal Revenue Service ... commonly referred to as the Necessary Premium Test [NPT]. The purpose of the NPT is to shelter certain ...

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    • Authors: Application Administrator, Craig R Springfield
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • IRS Provides Relief for Late Rollovers with New Self-Certificate
    IRS Provides Relief for Late Rollovers with New Self-Certificate This article ... discusses the self-certification procedure for late rollover contributions established by the IRS in Revenue ...

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    • Authors: Michael Byro
    • Date: Feb 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • From the Editor
    From the Editor This editorial highlights the hot topics happening in the tax industry today. Annuity ...

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    • Authors: Brian King
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Whither the Variable Annuity?
    Whither the Variable Annuity? A discussion of how the tax law changes of 2003 might affect the attractiveness ... attractiveness of variable annuity business relative to mutual funds and direct investments in dividend paying ...

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    • Authors: Douglas A Eckley
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration
    • Publication Name: Product Matters!
    • Topics: Annuities>Variable annuities; Public Policy