41
-
50
of
72
results (0.55 seconds)
Sort By:
-
APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON FOREIGN- TO-FOREIGN TRANSACTIONS
APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON ... 2008-15 states that in cases where a foreign direct writer has insured U.S. risks, then re- insured ...- Authors: Edward Clabault
- Date: Nov 2015
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Tax accounting
-
Interrelationships of Various Life Insurance Company Valuations
information. Some of the audiences and their possible primary focus and intentions for using financial information ... information which would typically meet their primary needs. The major audiences for insurance company ...- Authors: Robert Stein
- Date: Jan 1987
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
-
Discounted Unpaid Losses: A Rate or a Curve?
Discounted Unpaid Losses: A Rate or a Curve? The article describes changes to the computation of discounted ... Mich.) (the Camp bill).3 This included three primary components: • Changing the discount rate from ...- Authors: Kristin R Norberg
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Health & Disability
-
Conversation with Sheryl Flum
Conversation with Sheryl Flum An interview with Sheryl Flum, chief, Branch 4, IRS ... qualified long-term care insur- ance or to add a rider to an annuity to provide long-term care coverage. Suggestions ...- Authors: Society of Actuaries
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Thought leadership
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
-
IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes
IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance ... transfer risk are insurance policies even where the primary purpose of the contract is to transfer risk. For ...- Authors: Kevin Owens, Gregory Stephenson
- Date: May 2012
- Competency: Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Deferred Compensation Not Deductible in Unpaid LAE
purposes.21 AN INTERESTING EXCEPTION FOR HEALTH CARE PROVIDERS In TAM 9723005 (Feb. 6, 1997), the IRS ... agreements with various physicians and other health care providers. The taxpayers in- cluded the amounts ...- Authors: Deborah Walker, Yvonne Fujimoto, Mary Gillmarten
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Retiree medical
-
IRS Proposes Separate Entity Treatment for a Cell
IRS Proposes Separate Entity Treatment for a Cell This article details proposed regulations ... services are performed has the right to control and direct the individual who performs the services, not ...- 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
-
In the Beginning…A Column Devoted to Tax Basics Tax DAC
Annuity or life combined with a qualified long-term care insurance contract: treated entirely as the “other ... contracts. Contract 1 combines an annuity and long term care product. As discussed above, this leads to a costly ...- Authors: Stephen Baker
- 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
-
IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules This article ... control” was likely intended to mean no actual, direct control over the government MMF’s investment activity ...- Authors: John Adney, Bryan W Keene
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target Insurance Company
A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target ... Seller from a Tax Perspective? These are the primary questions that should be asked in : A Practical ...- 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