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Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021
Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021 This article examines a recent Technical Advice Memorandum (TAM 201149021) in which the IRS concluded that residual value ...- Authors: Mark Smith, David A. Schenck, Surjya Mitra CPA
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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The Actuary Vol. 10, No. 3 Income Tax And Reserve Valuation
The Actuary Vol. 10, No. 3 Income Tax And Reserve Valuation This article comments on a 1972 paper on the same subject by John Fraser, which made a very careful analysis of the relation between ...- Authors: August Chow
- Date: Mar 1976
- Competency: External Forces & Industry Knowledge>Internal forces and business performance
- Publication Name: The Actuary Magazine
- Topics: Public Policy
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XXX Reserve Funding is Debt for Federal Tax Purposes
XXX Reserve Funding is Debt for Federal Tax Purposes This article discusses XXX reserve financing, one of the most common life insurance industry capital markets funding transactions. Capital ...- Authors: Arthur C Schneider, Seth L Rosen
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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Inside the IRS: An Interview with William J. Wilkins
Inside the IRS: An Interview with William J. Wilkins An interview with William J. Wilkins, Chief Counsel for the Internal Revenue Service and the Assistant General Counsel in the Department of ...- Authors: Christian J DesRochers
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS Rules Longevity Contract is Annuity Under Section 72
IRS Rules Longevity Contract is Annuity Under Section 72 In September 2009, the Internal Revenue Service IRS released a private letter ruling PLR 200939018 June 18, 2009 addressing a contract in ...- Authors: Joseph F McKeever
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS Confirms Annuity Status of “Contingent Annuity Contracts”
IRS Confirms Annuity Status of “Contingent Annuity Contracts” A discussion of the three private letter rulings addressing the tax treatment of group insurance contingent annuity contracts ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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The Mystery of PLR 201006002
The Mystery of PLR 201006002 An explanation of the reasons why the IRS should rule on the application of section 351 to the transfer of assets and reserves in an indemnity coinsurance transaction ...- Authors: Julie V Goosman, Lori J Jones
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance
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Recent Cases on Changes from Erroneous Accounting Methods--Do They Apply to in Basis of Computing Reserves?
Recent Cases on Changes from Erroneous Accounting Methods--Do They Apply to in Basis of Computing Reserves? The Internal Revenue Code includes certain rules that apply when a taxpayer has a ...- 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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Editorial - Income Tax Simplification
Editorial - Income Tax Simplification In the environment of discussions about simplifying the tax code for individuals including eliminating many deductions, this editorial raises the question of ...- Authors: Charles L. Trowbridge
- Date: Jan 1985
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Public Policy
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Single-Premium Whole Life Insurance
Single-Premium Whole Life Insurance After the 1986 tax-reform legislation, SPWL currently enjoys a tax treatment preferential to many other financial products. The author suggests that this ...- Authors: Gary E Dahlman
- Date: Nov 1987
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Public Policy