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The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
calculations are subject to review by IRS audi- tors. 17 Since life insurers, like other taxpayers, are required ... use statutory reserve amounts for tax purposes). 17 For example, the calculation of the section 415 limits ...- 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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Taxing Times, Volume 13, Issue 3, October 2017
forward to offset future positive capitalization.17 No reduction of DAC for premiums written is allowed ... 13, 2015). 7 See ASC 340-30 and SSAP 61 Paragraph 17. 8 CCA 201503011 (January 1, 2015) which states ...- Authors: Society of Actuaries
- Date: Oct 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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What Does Textron Mean for Preserving the Confidentiality of Tax Accrual Workpapers?
What Does Textron Mean for Preserving the Confidentiality of Tax Accrual Workpapers? Two relatively ... See Announcement 2002-63, 2002-2 C.B. 72 (June 17, 2002), incorporated in IRM 4.10.20.3.2. The second ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves
dates to the early years of the Federal income tax.17 However, it does “not apply to any item for which ... IRC section 461(h)(4). See also Regs. 1.451-1(a). 17 The “all events” test originated in a 1926 case related ...- Authors: Christian J DesRochers, Douglas N Hertz
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves
dates to the early years of the Federal income tax.17 However, it does “not apply to any item for which ... IRC section 461(h)(4). See also Regs. 1.451-1(a). 17 The “all events” test originated in a 1926 case related ...- Authors: Christian J DesRochers, Douglas N Hertz
- Date: May 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Guidance Needed to Clarify Allowance of Ordinary Losses Under Section 165g3 for Worthless Securities of Insurance Subsidiaries
corporation rather than as a loss on an investment.17 “In the case of consolidated return treatment, the ... value) for filing consolidated returns is satisfied. 17 GCM 39746, quoting S. Rep. No. 1530, 91st Cong., ...- Authors: Maureen Nelson
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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VM-20 Deterministic Reserves in Federally Prescribed Reserves
net premium based on minimum reserve standards).17 As the legislative history states, the purpose ... § 1.801-4(e)(4). 16 PLR 8117033 (Jan. 27, 1981). 17 Staff of the Jt. Comm. on Tax’n, 98th Cong., 2d Sess ...- Authors: Peter Winslow
- Date: Jun 2016
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Best Practices for Actuaries Collaborating with Accountants
Best Practices for Actuaries Collaborating with Accountants Insights from chief accounting, legal ... company does not have FEBUARY 2017 TAXING TIMES | 17 the operation of the business. There used to be ...- Authors: Sheryl Flum, Jacqueline Yang, Rena Kuliyeva
- Date: Feb 2017
- Competency: Leadership>Influence; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices; Financial Reporting & Accounting>Tax accounting
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NAIC Proposal for Mortality under Pre-Need Life Insurance
NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National Association ... : NAIC Proposal for Mortality … from pg. 17 18 4TAXING TIMES MAY 2008 319 dinary whole ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Canadian Life Insurance Taxation Update
becomes an accrual year. For issues between November 17, 1978 and November 12, 1981 all untaxed gain is taxable ... as received. For contracts issued before November 17, 1978, at death the full accumulated value was payable ...- Authors: Hy Harry Cohen, Joseph A Gilmour, Gordon D Grant, James Witol
- Date: Oct 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting