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  • Section 807(f)-Tax Impact of Statutory Reserve Change
    contract,16 (2) increasing benefits under a policy,17 (3) conversion of collectively renewable accident ... 1984, at 604 (1984). (“The 1984 Act Blue Book”). 17 Rev. Rul. 69-444, 1969-2 C.B. 145 18 I.R.S. Priv ...

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    • Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Taxing Times
    payment of a substantial number of future premiums.17 This definition presents interpretative questions ... applies to life insurance contracts issued after Aug. 17, 2006, except for a contract issued after that date ...

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    • Authors: Society of Actuaries
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses
    would generally not be taxable under U.S. tax rules.17 If the business is not conducted in the United States ... Insurance and International Tax … from pg. 17 18 4TAXING TIMES FEBRUARY 2009 319 of the ...

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    • Authors: Frederic Gelfond
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • Taxing Times Tidbits
    support for the IRS’s legal conclusion in Rev. Rul. 91-17 is legislative history. The House Committee Report ... the Deficit Reduction Act of 1984,5 Rev. Rul. 91-17 concludes that the issuer of a failed contract is ...

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    • Authors: Lori Jones
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • T3: TAXING TIMES Tidbits
    deductible. In a private letter ruling issued on July 17, 2009, and released to the public on November 6— ... TAM 200448046 (Aug. 30, 2004). 5 TAM 8111079 (Dec. 17, 1980). 6 Rev. Rul. 67-435, 1967-2 C.B. 232. Janel ...

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    • Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Change in Basis of Computing Reserves—Is It Or Isn’t It?
    effect on the date the contract was originally issued.17 When AG 43 results in a reduction of statutory reserves ... LifE insurErs 144-46 (Society of Actuaries 2006). 17 Under section 807(d)(3)(A)(iv) the tax reserve ...

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    • Authors: Peter Winslow, Lori J Jones
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Reporting the Costs and Benefits of the 3Rs
    and small group markets outside of the Exchanges.17 The program provides limitations on health insurance ... Reg. §1.832-4(a)(4)(i) and Revenue Ruling 77-453. 17 For purposes of this discussion of the Risk Corridor ...

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    • 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
  • Internal Rate of Return as an Evaluator of Tax-Planning Strategies
    %" _~ %" _~ _%. = x = " × = pp" × (11) O'mO"" O'p 17"" X O'p 0"" 0"" Substituting this definition of ... Duration = t x (Cash Flow), x (1 + i)-' t~O Price (17) Then we have d Price Duration = -Price x (18) ...

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    • Authors: Kenneth LaSorella, Edward Robbins
    • Date: Oct 1992
    • Competency: Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting
  • In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations
    In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations This article is an introduction ... technical difficulties. Ad- JUNE 2016 TAXING TIMES | 17 ministratively, the CFC or U.S. parent company ...

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    • Authors: Timothy Branch
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy
  • Discussion of Paper Presented at Later Regional Meeting - The Taxation of Insurance in Canada
    Discussion of Paper Presented at Later Regional Meeting - The Taxation of Insurance in Canada This is ... . . . . . . . . . . . . . . . . . . . . . . . 17. Segregated fund a l locat ions . . . . . . . .

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    • Authors: Thomas B Bowling, Willis B Howard, Raymond L Whaley
    • Date: Nov 1970
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting