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LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years This article ... computing tax reserves for pre-2018 tax years for annuity contracts subject to AG43 and VM-21 and life insurance ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Mar 2019
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees
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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” ... on the potential effect of the new tax on the annuity marketplace. Annuities;Taxes=Taxation; 11621 ...- Authors: Application Administrator
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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T3: TAXING TIMES Tidbits
the premiums paid for that contract and any “mortality credits” applied to it pursuant to an experience ... all cost of insurance (“COI”) charges and net mortality and expense (“M&E”) charges previously imposed ...- Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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On Grandfathers and Adjustments: New IRS Chief Counsel Advice Memo Blurs Lines
Craig R. Springfield 8 4TAXING TIMES the mortality and expense charges that can be taken into account ... impose more restrictive rules with respect to the mortality and expense charges that can be assumed under ...- Authors: Application Administrator, Craig R Springfield
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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Deferred Compensation Not Deductible in Unpaid LAE
the TAM are straightforward. The Taxpayer is a U.S. parent company. Together with certain of its affili- ... demonstrates the importance of a holistic view of the U.S. tax system and presents one circumstance in which ...- Authors: Deborah Walker, Yvonne Fujimoto, Mary Gillmarten
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Retiree medical
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XXX Reserve Funding is Debt for Federal Tax Purposes
Transactions By Frederic J. Gelfond and Yvonne S. Fujimoto 37 Guidance Released on COLI Best Practices ... financings, and the issuance of catastrophe or mortality bonds. Among the most common life insurance ...- Authors: Arthur C Schneider, Seth L Rosen
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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Thoughts From the Chair
Thoughts From the Chair Chairperson's column for the October 2020 issue of Taxing Times with thoughts ...- Authors: Thomas Edwalds
- Date: Oct 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession
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From the Editor – Guidance Matters
From the Editor – Guidance Matters A discussion of the Treasury’s Priority Guidance Plan for ... – Guidance Matters A discussion of the Treasury’s Priority Guidance Plan for the year July 2010 through ...- Authors: Christian J DesRochers
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting
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ACLI Update
ACLI Update An update from the ACLI staff to keep readers informed about the organization's ... keep readers informed about the organization's work on tax issues affecting the life insurance industry ...- Authors: Pete Bautz
- Date: Oct 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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T3: Taxing Times Tidbits
ending or borrowing in foreign currency subjects a U.S. company to foreign currency risk, which can be reduced ... synthetic U.S. dollar bond when it is integrated with an appropriate pay Euro/receive U.S. dol- lars ...- Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Biruta P Kelly
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy