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Proposed Regulations Would Deny Reserve Deductions for Certain Captives
Proposed Regulations Would Deny Reserve Deductions for Certain Captives Discusses proposed regulations regarding reserve deductions for certain captives under IRC Section 1502 related to ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Federal Income Tax: United States
Federal Income Tax: United States This session from the 1981 SOA Fall Meeting discusses the current status of proposals to change the 1959 Life Insurance Company Federal Tax Act, the tax status ...- Authors: William B Harman, Richard Minck, Richard S Robertson
- Date: Oct 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Federal Income Tax
Federal Income Tax This session from the 1984 SOA Atlanta Meeting covers pending tax legislation with respect to life insurance companies, policyholder taxation and the current legislative ...- Authors: Michael P Healy, James P A Knight, John Palmer, Virgil Wagner, Harry D. Garber
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Federal Income Tax
Federal Income Tax This session from the 1984 SOA Salt Lake City Meeting reviews the status of Federal Income Taxation with respect to Life Insurance Companies, Policyholder Taxation and the ...- Authors: Stephen D Bickel, Douglas N Hertz, Walter Juncker, Lynn C Miller, Earlon L Milbrath, Thomas E Skillman
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Revisions to the SOA’s GI Textbooks
Revisions to the SOA’s GI Textbooks By Anthony Cappelletti and Scott LennoxA description of important updates to two SOA GI textbooks. Accounting standards;Professional development;Actuarial ...- Authors: Society of Actuaries
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: General Insurance Insights
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; General Insurance (Property & Casualty)>Reserves - General Insurance
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Interrelationships of Various Life Insurance Company Valuations
Interrelationships of Various Life Insurance Company Valuations This paper, chapter IV of the 1987 Valuation Actuary Handbook, presents a discussion and comparison of different financial ...- Authors: Robert Stein
- Date: Jan 1987
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Tax Cash-Flow Projections
Tax Cash-Flow Projections This session at the SOA 1990 Hartford Spring Meeting is about cash flow testing as it relates to taxes including the regulatory background, current practices, and the ...- Authors: Arthur V Anderson, Shane A Chalke, Lester A Edelstein, Douglas N Hertz
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods
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Mathematical Analysis of 'The Life Insurance Company Income Tax Act of 1959' Revisited
Mathematical Analysis of 'The Life Insurance Company Income Tax Act of 1959' Revisited This paper examined two interrelated aspects of federal income taxation of life insurance ...- Authors: Calvert A Jared
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Conversation with Sheryl Flum
Conversation with Sheryl Flum An interview with Sheryl Flum, chief, Branch 4, IRS Office of Associate Chief Counsel (Financial Institutions and Products) at the Internal Revenue Service, ...- Authors: Society of Actuaries
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Thought leadership
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations
In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations This article is an introduction to the principles of taxation of U.S. owned foreign insurance operations, such as controlled ...- Authors: Timothy Branch
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy