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Recent Developments on Policyholder Dividend Accruals
Recent Developments on Policyholder Dividend Accruals Many life insurance companies that issue participating policies follow business practices that they argue allow them a deduction for tax ...- Authors: Peter Winslow, Brion Graber
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Public Policy
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Then and Now
Then and Now The author uses a reprint of an article from the very first edition of the “News from the Individual Life Insurance and Annuity Product Development Section” and assistance from the ...- Authors: Paula Hodges
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy
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ACLI Update
ACLI Update Update on industry action on legislative and tax regulatory items affecting the life insurance industry. taxation;Internal Revenue Service=IRS;Derivatives 6442471317 10/1/2016 12:00: ...- Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
- Date: Oct 2016
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Public Policy
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The Actuary Vol. 23, No. 2 Grandfather Ungrandfathered
The Actuary Vol. 23, No. 2 Grandfather Ungrandfathered The U.S. Technical and Miscellaneous Revenue Act of 1988 has created a very significant administrative problem for companies having a large ...- Authors: David S Lee
- Date: Feb 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Public Policy
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A Step Beyond the Graetz Prepayment Analysis
A Step Beyond the Graetz Prepayment Analysis This paper points out errors in the Graetz Prepayment Analysis used to determine tax liability for mutual companies. Those errors result in an ...- Authors: Robert B Burdette
- Date: Jan 1992
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Actuarial Research Clearing House
- Topics: Public Policy
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Taxing Times, Volume 13, Issue 1, February 2017
Taxing Times, Volume 13, Issue 1, February 2017 Read the February 2017 issue of Taxing Times published by the The Taxation Section. Newsletters provide practical information for the working ...- 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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Federal Income Taxation of Life Insurance Companies in the 1980s
Federal Income Taxation of Life Insurance Companies in the 1980s After outlining some of the issues involved in the taxation of life insurance companies, this paper describes the tax consequences ...- Authors: Peter W Plumley
- Date: Jan 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Public Policy
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IRS Limitations on Integration of Defined Benefit Pension Plans with United States Social Security
IRS Limitations on Integration of Defined Benefit Pension Plans with United States Social Security In this paper, the author presents the statutory and regulatory rationale for the Internal ...- Authors: Vincent Amoroso
- Date: Oct 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
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Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts
Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts Over the past few years, the Internal Revenue Service has issued two private letter rulings waiving the failure ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Dec 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life; Public Policy
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Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation Rights
Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation Rights This article summarizes the government guidance for protected cells in the ...- Authors: Lynlee C Baker
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy