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  • Taxing Time - October 2012 - Vol. 8 Issue 3
    of the issuance of the contract. After T I m E S VOlUmE 8 | ISSUE 3 | OCTObEr 2012 By Peter H. Winslow ... TIMES OCTObEr 2012 By christian Desrochers T I m E S published by the Taxation Section Council of the ...

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    • Authors: Society of Actuaries
    • Date: Oct 2012
    • Publication Name: Taxing Times
  • The Sixth Circuit Gets it Right in American Financial -- An Actuarial Guideline Can Apply to Prior Contracts When the Interpretation was a Permissible Option at the Time The Contract Was Issued
    The Sixth Circuit Gets it Right in American Financial -- An Actuarial Guideline Can Apply ... statute requires and the Internal Revenue Service (IRS)’s ruling and litigating positions. ;; Taxes=Taxation; ...

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    • Authors: Peter Winslow
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • Taxing Times, Volume 9 Issue 2
    NEW NET INVESTMENT INCOME TAX ON “ANNUITIES” A s part of the health care legislation enacted in March ... regulations and how they affect taxpayers holding annuity and life insurance contracts. BACKGROUND & HISTORY ...

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    • Authors: Society of Actuaries
    • Date: May 2013
    • Publication Name: Taxing Times
  • DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD?
    DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD? The article discusses the practical impact ... by republishing the position of what variable annuity contract reserves are taken into for tax purposes ...

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    • Authors: Susan Hotine
    • Date: May 2014
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting
  • From the Editor: Who’s Reading Taxing Times?
    From the Editor: Who’s Reading Taxing Times? A review of the different entities reading the newsletter ...

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    • Authors: Brian King
    • Date: Feb 2010
    • Competency: Communication
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional associations
  • ACLI Update Column
    ACLI Update Column A discussion of Section 7702 and age 100 insured and the need for guidance ... insured and the need for guidance on combined annuity and long-term care contracts Life insurance;Long-term ...

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    • Authors: Walter Welsh, Mandana Parsazad
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • IRS’s Proposed LRD Rules for Nonlife Reserves are Out
    IRS’s Proposed LRD Rules for Nonlife Reserves are Out A summary and analysis of REG-103163-18, the proposed ...

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    • Authors: Jay Riback
    • Date: Mar 2019
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance
  • What’s on the Shelf? A Proposal to Tax the Inside Buildup
    What’s on the Shelf? A Proposal to Tax the Inside Buildup This article is a discussion of the proposal ...

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    • Authors: Brian King
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Private Letter Ruling on Section 807(f) Refines Change-in-Basis Rule
    Erroneous Reinsurance Treatment In the PLR, a U.S. branch of a non-U.S. life insurance com- pany (IC 1) entered ... (NAIC), which were then used in preparing IC 1’s and IC 2’s U.S. fed- eral income tax returns. Several years ...

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    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
    IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies” A discussion of the proposed ... age 100. Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 11596 ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
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