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Alternative Minimum Tax
depreciation can be either positive or negative. (See Table 1.) The next three are all earnings and profits ... ownership again are only positive adjustments. TABLE 1 Section 56(g) 4 Adjustments for the ACE Calculation ...- Authors: Bruce Bengtson, William J Schreiner, Martin P Chotiner, Alan Kunkel
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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T3: Taxing Times Tidbits
certificate owner: (1) the certificate is an “annuity contract” within the meaning of section 72;2 ... the previous PLRs: • Amounts received as an annuity. First, the IRS ruled that if the insurer becomes ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
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Individual Life Insurance
lower cost could be passed on to Ehe con- sumer. Mortality factors recognized smokers, preferred risks, and ... attempt to recognize further improvements in mortality, by assuming that the current trend will continue ...- Authors: William Britton, Paul J Overberg, Marjorie Rosenberg, Jesse M Schwartz, Lawrence Silkes
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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The Impact of IRS Schedule M-3 onInsurance Companies
The Impact of IRS Schedule M-3 onInsurance Companies Year 2004 marked the first tax-filing year ... M-1, which is used to reconcile a corporation's financial accounting income or loss with its taxable ...- Authors: Amy Lewis, Ernest C Achtien
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxation Section Webcast: "Federal Income Tax Issues Every Company Must Consider under Life PBR"
Taxation Section Webcast: "Federal Income Tax Issues Every Company Must Consider ... under Life PBR.” Panelists Kristin R. Norberg, Mark S. Smith, and Peter H. Winslow led the audience through ...- Authors: Peter Winslow, Mark Smith, Kristin R Norberg
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Mitchellel MitT3 – Taxing Times Tidbits
more life insurance policies or any endowment or annuity contracts owned by the taxpayer covering any individual ... been paid or accrued on a policy, endowment or annuity, and, consequently, there will be a reduction ...- Authors: Peter Winslow, Samuel A Mitchell, Stephen Baker
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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NAIC Adopts SSAP No. 101 - Income Taxes
transition to Realization Threshold Limitation Table—Other Non-RBC Reporting Entities (Predominantly ... which it is deemed sured against the industry table set forth below. Admissibility limits are either ...- Authors: Richard J Burness
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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AMT - Impact On Mutual Companies
back insurance inside buildup of life insurance annuity contacts, In addition, if you have an exchange ... value. If your reserves are based on Section 807 mortality tables and interest rates, then it would not be ...- Authors: Lester A Edelstein, James Reiskytl, Harvey Blitz, Michael M Oleske
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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T3 – Taxing Times Tidbits
distributed. At the time of the transfer in December 2000, the policy had an account value of $1.368 million ... appropriate rate.’ See TAM 200038008 (June 13, 2000) and TAM 200339049 (Aug. 20, 2002).” Second, in ...- Authors: Christian J DesRochers, Susan Hotine, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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From The Editor - In This Issue
TIMES FEBrUarY 2012 By Christian DesRochers T I m E s Published by the Taxation section Council of the ... unborrowed policy cash values on life insurance and annuity contracts. Under the proposal, the exception for ...- Authors: Christian J DesRochers
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy