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Insurance Company Bad Debt
1278. 5 United States v. Midland-Ross Corp., 381 U.S. 54 (1965). 6 I.R.C. § 1273(a). 7 See infra. discussion ... United States, 96 F. Supp. 2d 850, 871 (S.D. Ind. 2000) (citing H.R. Conf. Rep. No. 841, 99th Cong., 2d ...- Authors: Samuel A Mitchell
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Tax accounting
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Identified Straddle Rules Fixed by Technical Corrections
correction procedures for life insurance and annuity contracts that have failed the requirements of ... complexities of tax compliance for life insurance and annuity contracts and is pleased that many of its concerns ...- Authors: Peter Winslow
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules This article discusses ... multiple sessions and a breakfast at the Life and Annuity Symposium, the Valuation Actuary Symposium, and ...- Authors: Jeffrey Stabach
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
supporting nonqualified variable life insur- ance and annuity contracts. The purpose of both the statute and ... government securities.” Variable life insurance and annuity contracts, of course, may be based on segregated ...- Authors: John Adney, Bryan W Keene
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Reporting the Costs and Benefits of the 3Rs
ad- ministrative expenses and contributions to the U.S. Treasury. For statutory reporting, guidance as ... reinsurance entities12 and make a contribution to the U.S. Treasury.13 Under the Transitional Reinsurance ...- Authors: Megan Lansden, Matthew M Haaf, Maureen Nelson
- Date: Jun 2015
- Competency: External Forces & Industry Knowledge; Leadership>Thought leadership
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Health & Disability>Health insurance
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Deferred Taxes
medical care component of the capitation. The table below shows the application of this technique to ... The assumecl hospital utilization rates ~II this table \cere developed starting with data from the Society ...- Authors: Robert L Lindsay
- Date: Jan 1973
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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IRS Proposes Separate Entity Treatment for a Cell
the taxable year is the issuing of insurance or annuity con- tracts or the reinsurance of risks underwritten ... its business was the issuing of insurance or annuity contracts or the reinsuring of risks underwritten ...- Authors: Lori J Jones, Janel C Frank
- Date: Feb 2011
- 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”
a) the corporation has taken the position on its U.S. federal income tax return for the year or for a ... END NOTES 1 See, e.g., U.S. v. Arthur Young, 465 U.S. 805 (1984); U.S. v. Deloitte & Touche USA ...- 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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Proposed Regulations Would Deny Reserve Deductions for Certain Captives
Deductions for Certain Captives by Rick Gelfond and Yvonne S. Fujimoto FEBRUARY 2008 335 significant insurance ... may be reached at fgelfond@deloitte.com. Yvonne S. Fujimoto is an insurance tax manager with the Washington ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target Insurance Company
deemed liquidation of Old Target into its shareholder[s].4 The liquidation may be treated as tax-free pursuant ... interpretation of the regulation. P. Winslow and S. Mitchell, Valuation of Insurance in Force for Tax ...- Authors: Lori J Jones
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting