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  • From the Chair- Interesting Times
    From the Chair- Interesting Times The Chairperson of the Taxation Section discusses how the section ... section will deal with changes to the US Tax Code. PBR;Taxation 6442476847 6/1/2017 12:00:00 AM ...

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    • Authors: Donald Walker
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • 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 ...

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    • 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 ...

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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
  • IRS Confirms Annuity Status of “Contingent Annuity Contracts”
    Confirms Annuity Status of “Contingent Annuity Contracts” A discussion of the three private letter rulings ... rulings addressing the tax treatment of group insurance contingent annuity contracts providing guaranteed ...

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    • Authors: Bryan W Keene, Joseph F McKeever
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • From The Editor - In This Issue
    From The Editor - In This Issue The Taxing Times editor discusses what is in the current issue as well ... well as Obama adminstration tax proposals affecting the insurance industry such as notification requirements ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • From the Chair- Forward to 2017!
    From the Chair- Forward to 2017! The Chairperson of the Taxation Section shares the section council's ...

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    • Authors: Donald Walker
    • 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
  • From The Chair - Guess What
    From The Chair - Guess What Discussion about the recent activities of the Taxation Section and its council ... council and plans for the future. The project of the NPT [Necessary Premium Test] task force was discussed ...

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    • Authors: Kristin Schaefer
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession; Public Policy
  • From the Editor – Different Viewpoints Increase Understanding
    From the Editor – Different Viewpoints Increase Understanding A discussion of the tax-related initiatives ... initiatives listed on the IRS Priority Business Plan for 2010 targeting product tax issues and how they relate ...

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    • Authors: Brian King
    • Date: Sep 2010
    • Competency: Communication
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional associations; Public Policy
  • What’s on the Shelf? A Proposal to Tax the Inside Buildup
    What’s on the Shelf? A Proposal to Tax the Inside Buildup This article is a discussion of the proposal ... proposal to tax the inside build-up in life insurance policies and the consequences if it were to be adopted ...

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    • Authors: Brian King
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Conflicting Definitions of “Spouse” Under DOMA and State Law
    Conflicting Definitions of “Spouse” Under DOMA and State Law A discussion of spousal provisions that ... tax law, specifically the difference between some state laws and the Defense of Marriage Act DOMA. A ...

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    • Authors: Mark E Griffin
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy