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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 on the effects of COVID-19 on the Taxation Section. 10/27/2020 12:00:00 AM ...- Authors: Thomas Edwalds
- Date: Oct 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession
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IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts
IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts The article analyzes Private Letter Ruling 202031008, which considers how Internal Revenue Code sections 72(q) and (u) ...- Authors: Eric Lanning, Bryan W Keene
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities; Annuities>Marketing and distribution - Annuities; Annuities>Payout annuities; Public Policy; Annuities>Deferred annuities
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In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies The article provides an introduction to tax accounting for U.S. life insurance ...- Authors: Kristin R Norberg
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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ACLI Update
ACLI Update Current tax issues affecting the insurance industry, including the Inflation Reduction Act (Budget Reconciliation Bill)'s tax provisions, including the corporate minimum book income ...- Authors: Mandana Parazad, Regina Y Rose, Sarah Lashley
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance
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T3: TAXING TIMES TIDBITS
In PLR 202109001, the IRS ruled that a proposed assumption reinsurance transaction between related foreign parties changing the counterparty obligated to a domestic corporation (“Taxpayer”) under ...- Authors: Frederic Gelfond
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Reinsurance; Reinsurance>General reinsurance
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A Conversation with Retired Company Tax Actuaries
A Conversation with Retired Company Tax Actuaries TAXING TIMES recently sat down with a group of retired tax actuaries to hear about how they got involved in actuarial tax matters and how their ...- Authors: Mary Caramagno
- Date: Oct 2023
- Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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IRS Third-Party Summonses - Negotiated Cooperation Usually is the Best Approach
IRS Third-Party Summonses - Negotiated Cooperation Usually is the Best Approach A discussion of third-party summons, particularly those issued in promoter examinations. Satisfaction of the ...- Authors: Samuel A Mitchell
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice
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Taxing Times, Volume 9 Issue 2
Taxing Times, Volume 9 Issue 2 May 2013 issue of TAXING TIMES, the newsletter of the Taxation Section Tax;risk;life insurance;IRS;annuities 4294997327 5/1/2013 12:00:00 AM ...- Authors: Society of Actuaries
- Date: May 2013
- Publication Name: Taxing Times
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2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies?
2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies? A summary discussion of those items listed in the 2012-2013 Priority Guidance Plan issued by the IRS and Treasury that ...- Authors: Susan Hotine
- Date: May 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
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Then and Now
Then and Now The author uses a reprint of an article from the very first edition of the “News from the Individual Life Insurance and Annuity Product Development Section” and assistance from the ...- Authors: Paula Hodges
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy