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ACLI Update Column
American Academy of Actuaries Academy, and the NAIC’s Life and Health Actuarial Task Force LHATF, on Sept ... statutory reserves for variable annuity contracts AG VACARVM. Annuity reserves;Internal Revenue Service=IRS;National ...- Authors: Bill Elwell
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Highlights from the Taxation Section Sessions at the Life and Annuity Symposium
the Taxation Section Sessions at the Life and Annuity Symposium The article provides a summary of the ... Taxation Session sponsored sessions at the Life and Annuity Symposium. Taxation 6442458703 10/1/2014 12:00:00 ...- Authors: Jeffrey Stabach
- Date: Oct 2014
- Publication Name: Taxing Times
- Topics: Life Insurance>Pricing - Life Insurance
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The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts
The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life ... the Correction Procedures for Life Insurance and Annuity Contracts This article provides a short history ...- Authors: Application Administrator, Walter Welsh, Alison R Peak
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance; Public Policy
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To Our Readers
2013 TAxATION SECTION SESSIONS AT THE lIFE AND ANNUITy SyMPOSIUM By Christian DesRochers discussion ... argued. 050—TAxATION SECTION HOT bREAkFAST: CANADA-U.S. CROSS-bORDER ISSUES FOR POLICyHOLDERS John T. Adney ...- Authors: Christian J DesRochers
- Date: Oct 2013
- Competency: Leadership>Thought leadership; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies?
2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies? A summary discussion of ... Service=IRS;Conditional Tail Expectation=CTE;Mortality rates=Mortality tables=Death rates 4294997337 5/1/2013 ...- Authors: Susan Hotine
- Date: May 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
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T3: TAXING TIMES TIDBITS
life (UL) insurance contracts and another for annuity contracts. Assume further that the UL change in ... positive section 481(a) adjustment of $100, and the annuity change in basis results in a negative adjustment ...- 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
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ACLI Update
Inflation Reduction Act (Budget Reconciliation Bill)'s tax provisions, including the corporate minimum book ... fixed indemnity benefits); and an update on the OECD’s Base Erosion and Profit Shifting Project blockquote ...
- Authors: Mandana Parazad, Regina Y Rose, Sarah Lashley
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance
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Subchapter L: Can You Believe It?
Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for Tax ...- Authors: Peter Winslow
- Date: Feb 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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October 2016 Taxing Times
Consider under Life PBR” By Kristin R. Norberg, Mark S. Smith, and Peter H. Winslow 34 ACLI Update ... Partial Annuitization Using a Deferred Income Annuity Rider By Bryan W. Keene and Patrick C. Tricker ...- Authors: Society of Actuaries
- Date: Oct 2016
- Publication Name: Taxing Times
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ACLI Update
SECTION 7702 On May 12, 2020, Democrats in the U.S. House of Represen- tatives released the Health and ... whether they should be updated to reflect current mortality data and wheth- er such updates should be made ...- Authors: Mandana Parsazad, Howard Bard, Jim Szostek, Regina Y Rose
- Date: Jun 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy