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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; ...- Authors: Peter Winslow
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Taxing Times
- Topics: Life Insurance
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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 ...- Authors: Brian King
- Date: Feb 2010
- Competency: Communication
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations
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In Memoriam Edward L. Robbins, Jan. 2, 1940 – Dec. 28, 2020
principal at KPMG LLP, including leading the firm’s Life Actuarial Practice; executive vice president ... literally wrote the book on tax reserves, coauthoring U.S. Tax Reserves for Life Insurers (SOA, 2006) and its ...- Authors: Kristin R Norberg
- Date: Jul 2021
- Competency: Leadership
- Publication Name: Taxing Times
- Topics: Actuarial Profession
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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 ...- Authors: Society of Actuaries
- Date: Oct 2012
- Publication Name: Taxing Times
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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 ...- Authors: Walter Welsh, Mandana Parsazad
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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In the Beginning... A Column Devoted to Tax Basics
Michael L. Hadley TAXING TIMES, October 2023 Author’s Note: This article is an updated version of an article ... 457(b) plan, or individual retirement account or annuity (IRA), all of which receive special tax treatment ...- Authors: Michael L Hadley
- Date: Oct 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Public Policy; Public Policy; Pensions & Retirement>Pension risk transfer
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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 ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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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 ...- 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
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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 ...- 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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ACLI Update – Legislative and Regulatory Developments
ACLI Update – Legislative and Regulatory Developments Updates on partial ... annuitization and exhanges, prevailing CSO valuation mortality tables, disclosure of offshore accounts through ...- Authors: Walter Welsh, Mandana Parsazad
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance