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Emerging Tax Issues
family term rider included a term rider on the primary or base insured. In fairness, though, I would point ... of that legislative history a term rider on the primary insured is a OAB. Phil, I agree that to the extent ...- Authors: Application Administrator, August Chow, Stanton L Cole, Steven D Hooe, Michael P Cogswell, Thomas A Gick
- Date: Oct 1992
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021
represents a suf- ficiently large number of unrelated primary insureds.9 Insurance Risk One of the conditions ... Court wrote that insurance risk is a risk of “a direct or indirect economic loss arising from a de- fined ...- Authors: Mark Smith, David A. Schenck, Surjya Mitra CPA
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Reserve Criteria under Section 818c
tC and tO, especially the latter, that are of primary practical significance. These will be illustrated ... generally higher. In most of the cases where a direct comparison would indicate otherwise, a recalculation ...- Authors: Robert C Tookey, Harwood Rosser
- Date: Jun 1962
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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T3: Taxing Times Tidbits
The tax is four percent of premiums paid for direct insurance of U.S. property/casualty risks or one ... outside auditors’ workpapers probably will be the primary focus of FIN 48 workpaper disputes. As of now ...- Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Biruta P Kelly
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A The article discusses ... be needed, too. Because the Act’s changes have a direct impact on 2021 sales, as well as the profitability ...- Authors: Brian King, Craig R Springfield, Robert A Fishbein
- Date: Mar 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy
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Tax Issues
seriousmatter of policyholderrelations,companiesmust take care becausethe IRS has plenty of authority to inflictcompany ... out there alone. On the other hand, remember the primary rule, and that is, be reasonable. If the crowd's ...- Authors: Application Administrator, Bruce Booker, Douglas N Hertz
- Date: Jun 1992
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Public Policy; Public Policy
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Full Funding Whiplash
plan funding was pretty specific: it really did not care about the actuarial soundness of plans. The extent ... amortization and deficit reduction contribution is a direct result of the asset loss. Also note that $8 million ...- Authors: Kathleen A FitzPatrick, Donald S Grubbs, Matthew Sloan, Helen I Mildenhall, David Jakes, David E Ready
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension legislation and regulation; Public Policy; Public Policy
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Personal Financial Planning - Effects Of The Recent And Proposed Tax Legislation
only is geared to itemizers. It says, "We don't care how high your income is. If you itemize your deductions ... the delayed effective date is primarily to take care of the problem of "you're making too many changes ...- Authors: Thomas Poppenhouse, Deborah Walker
- Date: Jun 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Public Policy
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Taxing Times, Volume 13, Issue 1, February 2017
larger issues elsewhere (the Great Recession, health care) or because of divided government. But here we are ... planning to do for PBR. I believe fervently that the primary mission of every Society of Actuaries section ...- Authors: Society of Actuaries
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxation for M&A and Reinsurance, Part 2: Product Considerations
companies (e.g., life insurance, annuities, long-term care insurance),[1] and also can vary based on the markets ... non-taxability of amounts paid under a qualified long-term care policy. In addition, the IRC sets forth requirements ...- Authors: Jeffrey Stabach, Brian King, Philip Ferrari
- Date: Dec 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy