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Introduction to Pillars One and Two for Insurers
and Two for Insurers One major feature of the OECD's two-pillar regime is that MNEs would base the calculation ... taxes based on customers in their country. Pillar One’s new taxing right, as currently proposed, does not ...- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
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ERISA Tax Forms
appropriate regulations for these types of accounts. Table 1 shows a summary of the items that might be included ... receivable employer contribution. Section B of Table 1 shows the cash statement for the master trust ...- Authors: Gregg L Skalinder
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Pension accounting
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Session 123: Help! I Work in a Smaller Company/Department! What do I do Now?
follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ... Model Regulation • ASOP # 40—Deficiency Reserve Mortality • ASOP # 52—Principle-Based Reserves for Life ...- Authors: Hye-Jin Kim, Sheryl Flum, William Sayre, Gouri Kumaran
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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New Proposed Regulations on “AttainedAge” Under IRC Section 7702
knowledge of, or an assumption as to, the age(s) of the insured(s) at that time. More particularly, §7702(e)(1)(B) ... rea- sonable mortality charge requirement: The ques- tion of joint equal age mortality. Interestingly ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Sep 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Proposed FATCA Regulation Provides Specific Guidance to Insurance Companies Regarding Application and Implementation
domestic and foreign Taxation Section T I m E s vOlUmE 8 | IssUE 2 | mAY 2012 1 Proposed FaTca ... 201149021 By David A. schenck, surjya mitra and mark s. smith 43 IrS rules on new BoLI arrangement By ...- Authors: Chris Karow, J Howard Stecker
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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United States Federal Income Tax
follows: 1. Franklin Life (years 1958-62, inclusive): U.S. Court of Appeals, 7th Circuit, No. 16580, decided ... Jefferson Standard (years 1958-59, inclusive): U.S. Court of Appeals, 4th Circuit, No. 12326, decided ...- Authors: Charles M Beardsley, Albert Gubar, Gilbert W Hart, William B Harman, John C Fraser, Paul T Harkness
- Date: Apr 1969
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting
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Tax Considerations in Actuarial Projections
could undergo fundamental changes as it affects U.S. life insurers (certainly a possibility, given the ... without triggering a material change. 134 Cong. rec. s 12352, at 12353 (daily ed. sept. 12, 1988). 4 ...- Authors: Stephen Richard Baker, Edward Robbins
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods
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Reserve Criteria under Section 818c
Reserve Criteria under Section 818c Section 818c of the Life Insurance Company Income Tax Act of 1959 ... impact of the choice on the level of a company's tax reserves. A discussion paper follows.- 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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The Perils of Reducing Death Benefits: Private Letter Ruling 201230009
as provided in regulations) do not exceed the mortality charges specified in the prevailing commissioners’ ... certain safe harbors for satisfying the reasonable mortality charge requirements of section 7702(c)(3)(B)(i) ...- Authors: John Adney, Craig R Springfield
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times, Volume 14, Issue 2, June 2018
Insurers By James W. Kress, Surjya Mitra and Mark S. Smith 14 Changes to the Computation of Tax Reserves ... Insurers By James W. Kress, Surjya Mitra and Mark S. Smith Taxing Times VOLUME 14, ISSUE 2 • JUNE ...- Authors: Society of Actuaries
- Date: Jun 2018
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting