671
-
680
of
12538
results (0.56 seconds)
Sort By:
-
IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine
IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine In March 2010, Congress codified the judicial economic substance doctrine in an effort to raise ...- Authors: Samuel A Mitchell
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
-
IRS Rules on New BOLI Arrangement
IRS Rules on New BOLI Arrangement This article discusses the ruling on the new BOLI arrangement and addresses three aspects of the tax treatment of the arrangement: (1) the LLC’s taxation as a ...- Authors: John Adney, Bryan W Keene
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal Holding Company Income
Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal Holding Company Income A discussion of the ramifications, facts and rules associated with loss ...- Authors: Kevin Owens
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes
IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes In TAM 201149021, the Internal Revenue Service (the “Service”) National Office has ruled ...- Authors: Kevin Owens, Gregory Stephenson
- Date: May 2012
- Competency: Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Administration of the "Material Change" Rules: Meeting the Challenge
Administration of the "Material Change" Rules: Meeting the Challenge This article is a companion to “They Go Bump in the Night: Life Insurance Policies and the Law of Material Change,” ...- Authors: Christian J DesRochers, Brian King
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
-
An Actuarial Model to Improve Health and Reduce Costs
An Actuarial Model to Improve Health and Reduce Costs An actuarial model that provides financial incentives to providers to offer patients an approach that can reverse chronic disease and reduce ...- Authors: Ken Beckman
- Date: Oct 2017
- Competency: Leadership>Thought leadership; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Health Watch
- Topics: Health & Disability>Chronic health management - Health & Disability; Health & Disability>Health care; Health & Disability>Health care quality; Health & Disability>Health insurance; Health & Disability>Payment models; Public Policy
-
Editor's Comments
Editor's Comments This article comments on the editorial policies of the Actuarial Research Clearing House publication. 849 1/1/2006 10:32:00 AM ...- Authors: Charles S Fuhrer, Arnold Shapiro
- Date: Jan 2006
-
Acting in the Public Interest: What Does it Mean and Do U.S. Actuaries Mean It?
Acting in the Public Interest: What Does it Mean and Do U.S. Actuaries Mean It? The article discusses what actuaries mean by "acting in the public interest." While the article is ...- Authors: Jay Jaffe
- Date: Jun 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Ethical standards; Professional Values>Public interest representation
- Publication Name: In The Public Interest
-
2016-diverse-risks-essay-inglis
2016-diverse-risks-essay-inglis 6442467868 4/27/2016 12:00:00 AM ...- Date: Apr 2016
-
2016-diverse-risks-essay-ostaszewski
2016-diverse-risks-essay-ostaszewski 6442467869 4/27/2016 12:00:00 AM ...- Date: Apr 2016