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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 of tax reserves as a result of the Tax Cuts and Jobs Act. Tax accounting;Taxation; ...- 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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Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions
Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions Recent guidance in the form of Rev. Proc. 2006- 13 provides a general safe harbor for the fair market value of a ...- Authors: Douglas N Hertz
- Date: May 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Pensions & Retirement; Public Policy
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From the Chair
From the Chair Discusses the achievements of the Taxation Section in 2009 – tax education opportunities, expanded section involvement at meetings expansion of tax content on the SOA exams. Taxes= ...- Authors: Kory Olsen
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development
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Note from the Editor
Note from the Editor Welcomes readers to the special supplement which takes a comprehensive look at Actuarial Guideline 43 VA CARVM. Annuity reserves; 11609 2/1/2010 12:00:00 AM ...- Authors: Brian King
- Date: Feb 2010
- Competency: Communication
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations; Annuities>Variable annuities
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The Lingering Effects of the 2009 RMD Waiver
The Lingering Effects of the 2009 RMD Waiver A discussion of how issuers and providers of IRAs and employer-provided qualified retirement plans need to consider all situations and possibly modify ...- Authors: Mark E Griffin, Joel Winston Mann
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Public Policy
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Tapping a New Revenue Source – Congress Expands the Medicare Tax Base to Include Income from “Annuities”
Tapping a New Revenue Source – Congress Expands the Medicare Tax Base to Include Income from “Annuities” Last March, Congress passed and the President signed the Patient Protection and Affordable ...- Authors: Application Administrator
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Taxing Times May 2011 Volume 7, Issue 2
Taxing Times May 2011 Volume 7, Issue 2 May 2011 issue of the Taxation Section newsletter, Taxing Times 19960 5/1/2011 12:00:00 AM ...- Authors: Society of Actuaries
- Date: May 2011
- Publication Name: Taxing Times
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The IRS Rules on Section 7702 Issues Regarding a Guaranteed Distribution Rider
The IRS Rules on Section 7702 Issues Regarding a Guaranteed Distribution Rider Discusses PLR 201046008, regarding addition of a rider to a variable life policy that provides a minimum annual ...- Authors: Brian King
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
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PLR 201120011 Highlights the Need for SEPP Guidance on Annuities
PLR 201120011 Highlights the Need for SEPP Guidance on Annuities Owners of nonqualified annuity contracts, individuals under qualified retirement plans, and annuity issuers are left without ...- Authors: Mark E Griffin
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues
IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues On Aug. 11, 2011, the Internal Revenue Service IRS released Notice 2011-68,1 regarding the tax treatment of stand-alone and ...- Authors: Craig R Springfield, Bryan W Keene
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Long-term Care>Long-term care insurance; Public Policy