41
-
50
of
53
results (0.53 seconds)
Sort By:
-
Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A
section 7702(c)(3)(B)(ii), and not the “reasonable mortality charge rule” of section 7702(c)(3)(B)(i), for ... rules regarding the assumptions with respect to mortality and expense charges that must be used in determining ...- Authors: Application Administrator, Craig R Springfield, Joseph F McKeever
- Date: May 2005
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
Rev. Proc. 2008-38—“Alternative C” QAB Closing Agreements
Rev. Proc. 2008-38—“Alternative C” QAB Closing Agreements This article begins with a brief ... charges Part I. It then describes Rev. Rul. 2005-6’s three alternatives for addressing improper accounting ...- Authors: Craig R Springfield, Daniela Stoia
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance
-
Final Regs on Discounting Cancellable A&H (and Property-Casualty) Claim Reserves Under § 846
below-market loans under section 1274(d), derived from U.S. obligations with maturities over three but not ... A taxpayer could either • file an amended return(s) using the revised factors, or • calculate the adjustment ...- Authors: Gregory K Oyler
- Date: Nov 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: General Insurance (Property & Casualty); General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance; Life Insurance>Reserves - Life Insurance
-
Final Regulations Under Sections 101 and 6050Y
respect to a con- tract is a gratuitous transfer to a U.S. person:9 • The preamble notes that the acquirer ... Reporting by Issuers (Forms 1099-SB, 1099-R, and 1042-S) There were also a number of clarifying changes made ...- Authors: Craig R Springfield, Kristin R Norberg
- Date: Feb 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
introduced to prevent U.S. persons from obtaining indefinite deferral of U.S. tax on investment income ... activities. Under the PFIC rules, certain minority U.S. shareholders of foreign entities deemed to be passive ...- Authors: Jay Riback, Jean Baxley
- Date: Feb 2020
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
-
ACLI Update Column
life insurance reserves for life insurance and annuity contracts, including guidance to implement changes ... under § 72 on the exchange of property for an annuity contract. Proposed regulations were published Oct ...- Authors: Regina Y Rose, Mandana Parsazad
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
-
From the Editor to our Readers
EDITOR TO OUR READERS By Kristin Norberg T I M E S Published by the Taxation Section Council of the ... Sheryl Flum Samuel A. Mitchell Arthur Schneider Mark S. Smith Daniel Stringham Welcome! In this edition ...- Authors: Kristin R Norberg
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Attorney—Actuary Dialogue On Notice 2010-29
Section at the Society of Actuaries’ Life and Annuity Symposium in Tampa in which they echoed the comments ... cov- ers more than just assumed interest and mortality, but also contains account drop and recovery ...- Authors: Christian J DesRochers, Peter Winslow
- Date: Sep 2010
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities
-
Unique Tax issues in LTC transactions
Sproul, with contributions from Peggy Hauser and Mark S. Smith Tax issues with reinsurance transactions can ... is being purchased in a stock transaction? The U.S. federal tax rules applicable to stock sale transactions ...- Authors: Peter J Sproul
- Date: Mar 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Long-term Care; Reinsurance
-
New Closing Agreement Procedure for Failed Life Insurance Contracts—Rev. Proc. 2008-40
correction procedures relating to life insurance and annuity contracts, including those for addressing failures ... of the date of termination, or perhaps the rate(s) applicable since that date). Required representations ...- Authors: Craig R Springfield, Daniela Stoia
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance