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  • Discussion of Paper Presented at Later Regional Meeting - The Taxation of Insurance in Canada
    Discussion of Paper Presented at Later Regional Meeting - The Taxation of Insurance in Canada This is ... . . . . . . . . . . . . . . . . . . . . . . . 17. Segregated fund a l locat ions . . . . . . . .

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    • Authors: Thomas B Bowling, Willis B Howard, Raymond L Whaley
    • Date: Nov 1970
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Changes to the Computation of Tax Reserves under P.L. 115-97
    insurance contracts JUNE 2018 TAXING TIMES | 17 issued in 2018, the rates are marked “N/A” with ... with respect to a modified guaranteed contract.”17 However, I.R.C. §807(d)(2)(B) no longer exists.

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    • Authors: Jeffrey Stabach, Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
  • In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
    prescribed factor based on remaining life expectancy.17 Once payments begin in the form of an annuity, the ... IRA contributions. 16 I.R.C. § 72(t)(2)(E), (F). 17 Treas. Reg. § 1.401(a)(9)- 5. 18 Treas. Reg. § 1 ...

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    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Deferred Compensation Not Deductible in Unpaid LAE
    ing rules for deferred compensation and benefits,17 Congress enacted a clarifying amendment to section ... L. 98-369, section 512(a) (1984). 15 Id. 16 Id. 17 Section 404(b)(2) provides that any plan providing ...

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    • Authors: Deborah Walker, Yvonne Fujimoto, Mary Gillmarten
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Retiree medical
  • The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
    The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code ... the mean- ing of IRC § 7702A(a). 4 Rev. Rul. 91-17, 1990-1 C.B. 190; IRC §§ 101(f)(3)(H) and 7702(f)(8) ...

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    • Authors: John Adney, Brian King, Craig R Springfield
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • October 2019 issue of Taxing Times
    other intermediaries, in addition to the seller.17 The acquirer is required to file a separate information ... owner’s favor.57 OCTOBER 2019 TAXING TIMES | 17 • A transfer between corporations in the same affiliated ...

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    • Authors: Society of Actuaries
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • FAS 96
    -- 4600) (300) (300) ........ Unearned interest 17 586 -- 4586) (586) .......... Payable to reinsurers ... 008 2,573 1,565 1,565 .......... Unearned interest 17 1,811 -- (1,811) (1,811) .......... Moving expenseaccrual ...

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    • Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
    • Date: May 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
  • Taxing Times, Volume 13, Issue 1, February 2017
    as we met for our first council call of the 2016–17 term, I asked the team (council and friends, especially ... rollovers. With the publication of Rev. Proc. 2016-17, however, the IRS showed its intent was not to cre- ...

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    • 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
  • Taxing Times, Volume 13, Issue 3, October 2017
    forward to offset future positive capitalization.17 No reduction of DAC for premiums written is allowed ... 13, 2015). 7 See ASC 340-30 and SSAP 61 Paragraph 17. 8 CCA 201503011 (January 1, 2015) which states ...

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    • Authors: Society of Actuaries
    • Date: Oct 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
  • Ask The Experts
    focus primarily on statutory issues. We received 17 questions in advance. In one case, we’re going to ... us to focus on. We’re going to go through those 17 questions and then we’ll probably have time for questions ...

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    • Authors: Frank M Amrine, Andrew Bodine, Armand de Palo, Mark Freedman, Charles D Friedstat, James P Greaton, Meredith Ratajczak, William J Schreiner, Stephen N Steinig
    • Date: Nov 2001
    • 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
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Public Policy
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