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T3 – Taxing Times Tidbits
T3 – Taxing Times Tidbits A discussion of: the value of a life insurance contract distributed from a qualified pension plan, IRS industry director directive on the DRD for life insurance separate ...- Authors: Christian J DesRochers, Susan Hotine, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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From the Editor – A Great Start to 2009
From the Editor – A Great Start to 2009 This article discusses how new and current industry tax topcs can educate the Taxation Section membership. Taxes=Taxation;Variable annuities; 11559 2/1/ ...- Authors: Brian King
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting
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Insurance Company Bad Debt
Insurance Company Bad Debt Discusses some of the issues the IRS and insurance companies are grappling with in the tax compliance and examination process relating to bad debts, arising from the ...- Authors: Samuel A Mitchell
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Tax accounting
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Canadian Life Insurance Taxation Update
Canadian Life Insurance Taxation Update This session from teh 1984 SOA Toronto Meeting discusses life insurance policy in Canada. From Record of the Society of Actuaries Vol. 10, No. 4B Taxes= ...- 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
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Reinsurance and Tax Developments
Reinsurance and Tax Developments 1992 Valuation Actuary Symposium addresses three tax issues from the Deficit Reducation Act - DEFRA including the cost-of-living adjustment - COLA benefit in the ...- Authors: Mark Hopfinger, W Dennis Pepe
- Date: Jan 1992
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Tax accounting; Reinsurance
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Taxes Under Conditions of Inflation
Taxes Under Conditions of Inflation This session presented at the SOA's April 1976 Washington D.C. Meeting provides information on the impact of inflation on Life Insurer Income Tax and ...- Authors: Quincy S Abbot, Peter W Plumley, B Kenneth Sanden
- Date: Apr 1976
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Macroeconomics; Financial Reporting & Accounting>Tax accounting
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Section 807(f)-Tax Impact of Statutory Reserve Change
Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) as there continues to be uncertainty as to whether a change to the stat reserve could ...- Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Tax Issues
Tax Issues Various insurer corporate tax issues are discussed as well as some court cases involving insurer taxes, including the recent USAA Life case involving preliminary term reserves on ...- Authors: Stephen C Eldridge, Richard S Miller, Joseph A Sikora, Richard Bromley
- Date: Jan 1991
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Tax accounting
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Alternative Minimum Tax
Alternative Minimum Tax This discussion at the SOA 1990 San Francisco Spring Meeting covers alternative minimum tax including deferred acquisition costs, investment planning and new legislative ...- Authors: Bruce Bengtson, William J Schreiner, Martin P Chotiner, Alan Kunkel
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Federal Tax Issues Under the 2001 CSO Mortality Tables
Federal Tax Issues Under the 2001 CSO Mortality Tables Federal Tax Issues Under the 2001 CSO Mortality Tables Life reserves;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 9132 3/1/ ...- Authors: Application Administrator, John J Spina
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy