51
-
60
of
160
results (0.66 seconds)
Sort By:
-
IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes
for Tax Purposes In TAM 201149021, the Internal Revenue Service (the “Service”) National Office has ruled ... contract that insures against a decline in market value of assets leased to third parties is not an insurance ...- 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
-
From the Editor – In This Issue
From the Editor – In This Issue Editor highlights three of the issue's articles and gives thanks ... thanks to the departing assistant editor. 4294989082 9/1/2011 12:00:00 AM ...- Authors: Christian J DesRochers
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
ACLI Update
ACLI Update A look at the IRS initiative, the Industry Issue Resolution IIR Program, and its requested ... requested use to address the tax treatment of hedges of VA contract guarantees. The IIR Program is designed ...- Authors: Walter Welsh, Pete Bautz
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
Financial Reporting Research Update
Financial Reporting Research Update An update on the SOA's financial reporting research projects.- Authors: James S Hawke, Ronora Stryker
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- 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
-
T3: Taxing Times Tidbits - What to do About Tax Reserve Estimates
estimates of tax reserves on the tax return, instead of tax reserves computed precisely according to the requirements ... requirements of the Internal Revenue Code, and the IRS has challenged the reserve deduction. Other ...- Authors: Susan Hotine, Peter Winslow, Samuel A Mitchell
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
Change in Basis of Computing Reserves—Is It Or Isn’t It?
Change in Basis of Computing Reserves—Is It Or Isn’t It? High on the list of the most frequently asked ... assumptions will be subject to the “10-year-spread” requirements of section 807f of the Internal Revenue Code ...- 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
-
ACLI Update
ACLI Update Changes to AG 43 and what that might mean for tax ... purposes. Also, summary of IRS Notice 2016-63 (provides safe harbor tax guidance on use of 2017 CSO tables) ...- Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Influence decisions
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
-
Deferred Taxes
Article from: The Actuary January 1973 – Volume 7, No. 1 PULW Four THE ACTUARY January. 1973 ... Appronch: Under this approach, each of the services provided under the HMO “benefit pack- age” would be ...- Authors: Robert L Lindsay
- Date: Jan 1973
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
-
ACLI Update - ACLI Asks Treasury to Review Several Insurance Tax Regulations Pursuant to President Obama's Executive Order on Regulatory Reform
discussion about the request filed by the American Council of Life Insurers ACLI with the Treasury. The ACLI asked ... asked the Treasury to review and update several regulations impacting the tax treatment of life insurance ...- Authors: Walter Welsh, Mandana Parsazad
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Tax accounting
-
Proposed Regulations on Ownership Change Present Issues for Insurance Companies
overview of the Federal Income tax rules in section 382 regarding limitations on the use of losses after ... takes place and summarizes problems and issues for the insurance industry in proposed regulations under ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Jun 2020
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting