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Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal Holding Company Income
Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal ... Foreign Personal Holding Company Income A discussion of the ramifications, facts and rules associated with ...- Authors: Kevin Owens
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Update: IRS Issues Guidance Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6)
Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6) Updated discussion of IRS Proposed ... under Section 162(m)(6), their potential impact upon the life insurance industry, and a 2 percent de minimis ...- 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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ACLI Update - Foreign Account Tax Compliance Act (FATCA)
ACLI Update - Foreign Account Tax Compliance Act (FATCA) A discussion ... around the comment letter that the ACLI submitted on the proposed regulations to implement the Foreign ...- Authors: Mandana Parsazad, Pete Bautz, Walter Welsh
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Governance
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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 ...- 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