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In the Beginning… A Column Devoted to Tax Basics The Taxation of Reinsurance Transactions
In the Beginning… A Column Devoted to Tax Basics The Taxation of Reinsurance Transactions Overview of ... of reinsurance: its purpose and uses, its different forms, and the tax results and issues that can arise ...- Authors: ELI KATZ, Jean Baxley
- Date: Oct 2017
- Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Reinsurance>General reinsurance
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Rev. Proc. 2008-39—Correction of Inadvertent MECs: Is the Third Time the Charm?
2008-39—Correction of Inadvertent MECs: Is the Third Time the Charm? This article begins with a brief review of the ... the general requirements of section 7702A and the consequences of MEC status for a life insurance contract ...- Authors: Craig R Springfield, Daniela Stoia
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance
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Common Myths in Interpreting the Company Tax Provisions of the 1984 Act
Common Myths in Interpreting the Company Tax Provisions of the 1984 Act The author discusses some common ... common myths about Congress’ tax policy under the 1984 Act that he would like “to debunk.” Internal Revenue ...- Authors: Peter Winslow
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Taxing Times Tidbits - The Benefit of the Bargain: IRS Challenges to Settlement Allocations
Taxing Times Tidbits - The Benefit of the Bargain: IRS Challenges to Settlement Allocations This article ... article discusses the important lessons for insurance companies that participate in drafting settlement ...- Authors: Kevin T. Leftwich
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Provides Important Guidance on Changes in Basis of Computing Reserves under Section 807(f)
IRS Provides Important Guidance on Changes in Basis of Computing Reserves under Section 807(f) This article ... under the Internal Revenue Code. By Art Schneider and Mark Smith Taxing Times, March 2021 In the fall ...- Authors: Mark Smith
- Date: Mar 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts
The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance ... history of the correction procedures previously developed to address compliance failures and the shortcomings ...- Authors: Application Administrator, Walter Welsh, Alison R Peak
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance; Public Policy
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Changes to the Computation of Tax Reserves under P.L. 115-97
Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes to the computation ... computation of tax reserves as a result of the Tax Cuts and Jobs Act. Tax accounting;Taxation;Annuity Reserves;Life ...- 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
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The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System This ... This article discusses the implications of a principle-based reserve PBR system with respect to federal income ...- Authors: Application Administrator, Joseph F McKeever
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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Thoughts from the Chair
Thoughts from the Chair I present my thoughts on the importance for the section to collaborate with ... and what the section is doing to collaborate. By Erik Pronovost TAXING TIMES, June 2022 As the Taxation ...
- Authors: Erik Pronovost
- Date: May 2022
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Public Policy
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The Allocation of FATCA Withholding Risk in Cross-Border Reinsurance Agreements
The Allocation of FATCA Withholding Risk in Cross-Border Reinsurance Agreements This article describes ... describes the allocation of FATCA withholding risk in cross-border reinsurance arrangements and discusses practical ...- Date: Oct 2014
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Enterprise Risk Management>Risk appetite