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Taxing Times, May 2007, Volume 3, Issue No. 2
______________16 New Rules and Opportunities for Long-Term Care Insurance Combination Products Craig R. Springfield ... clarifications requested by industry were not recognized. Primary among these were the requests for flexibility for ...- Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
- Date: May 2007
- Publication Name: Taxing Times
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TCJA’s NOL Changes and Their Potential Impact on Reinsurance Transactions
regulations is still uncertain.10 Two of the primary questions when P&C insurance companies are included ... considerations around DAC and reserves in long-term care trans- actions, see Peter J. Sproul, with contributions ...- Authors: ELI KATZ, Lauren Allen
- Date: Nov 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: General Insurance (Property & Casualty)
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From the Chair Where We Go From Here
end of July, the effort to reform the Affordable Care Act has apparently failed (I will decline to express ... whether that was good or bad). Time spent on health care has delayed the start of tax reform. And we don’t ...- Authors: Donald Walker
- 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; Public Policy
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Captive Evaluation in Reserve Mechanical
capitalization of $100,000. From 2008–10, Reserve issued direct written insurance policies including coverage ... underwriting stop- loss endorsement that applied to all direct written policies that Reserve issued. Pursuant ...- Authors: Jean Baxley, Catherine Moore
- Date: Oct 2018
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
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October 2019 issue of Taxing Times
many other complications in practice, requiring care- ful attention to character (ordinary vs. capital) ... 1042-S Mar. 15 To From To From To To To Direct RPS Transfer to foreign person Reportable death ...- Authors: Society of Actuaries
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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Taxing Times, Volume 9 Issue 2
INCOME TAX ON “ANNUITIES” A s part of the health care legislation enacted in March of 2010, Congress added ... insurance contracts. BACKGROUND & HISTORY The Health Care and Education Reconciliation Act of 2010 added section ...- Authors: Society of Actuaries
- Date: May 2013
- Publication Name: Taxing Times
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Working Through Uncertainty
jurisdictions totaling greater than 75% of the relevant direct premiums written.” This statement is clarified ... Committee) or the Health Insurance and Managed Care (B) Committee (B Committee) will consider any Valuation ...- Authors: Cindy Barnard, Housseine Essaheb, Sheryl Flum, James Van Etten, Peter Winslow
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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So, What About HSAs?
individuals to meet their current and future health care needs because they are designed to help save for ... qualified medical expenses, including dental and vision care. Finally, when a person dies, any remaining funds ...- Authors: Charla J Finley, Randall Wichinski
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability>Health insurance; Public Policy
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Actuarial Guideline: XLIII Statutory and Tax Issues
consequences.” [Emphasis in original.] The primary focus in this paper will be on the SSA, rather ... that statutory reserves must be computed on a direct basis prior to the reflection of reinsurance ceded ...- Authors: Application Administrator
- Date: Feb 2010
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities
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Proposed FATCA Regulation Provides Specific Guidance to Insurance Companies Regarding Application and Implementation
LLCs need to be considered in determining the primary business activity of their owner. A similar rule ... under the reinsurance agreement. If a Company’s Primary Business Activity Is To Purchase Insurance and ...- Authors: Chris Karow, J Howard Stecker
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting