Refine your search
71 - 80 of 434 results (0.56 seconds)
Sort By:
  • The Lingering Effects of the 2009 RMD Waiver
    The Lingering Effects of the 2009 RMD Waiver A discussion of how issuers and providers of IRAs and employer-provided qualified retirement plans need to consider all situations and possibly modify ...

    View Description

    • Authors: Mark E Griffin, Joel Winston Mann
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Pensions & Retirement; Public Policy
  • From the Chair
    From the Chair Discusses the achievements of the Taxation Section in 2009 – tax education opportunities, expanded section involvement at meetings expansion of tax content on the SOA exams. Taxes= ...

    View Description

    • Authors: Kory Olsen
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional development
  • PLR 201120011 Highlights the Need for SEPP Guidance on Annuities
    PLR 201120011 Highlights the Need for SEPP Guidance on Annuities Owners of nonqualified annuity contracts, individuals under qualified retirement plans, and annuity issuers are left without ...

    View Description

    • Authors: Mark E Griffin
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Public Policy
  • Note from the Editor
    Note from the Editor Welcomes readers to the special supplement which takes a comprehensive look at Actuarial Guideline 43 VA CARVM. Annuity reserves; 11609 2/1/2010 12:00:00 AM ...

    View Description

    • Authors: Brian King
    • Date: Feb 2010
    • Competency: Communication
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional associations; Annuities>Variable annuities
  • Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions
    Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions Recent guidance in the form of Rev. Proc. 2006- 13 provides a general safe harbor for the fair market value of a ...

    View Description

    • Authors: Douglas N Hertz
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities; Pensions & Retirement; Public Policy
  • The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
    The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A Overview of upcoming second edition of book. Tax accounting;Tax accounting ...

    View Description

    • Authors: John Adney, Brian King, Craig R Springfield
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • From the Chair
    From the Chair Introductory column written for each issue, expressing the views of the Section's Chairperson Professional development;taxes 6442463189 6/1/2015 12:00:00 AM ...

    View Description

    • Authors: Timothy Branch
    • Date: Jun 2015
    • Competency: Leadership>Thought leadership
    • Publication Name: Taxing Times
  • October issue of Taxing Times Full issue
    October issue of Taxing Times Full issue October issue of Taxing Times Taxes;Public finance;Globalization 6442464338 10/1/2015 12:00:00 AM ...

    View Description

    • Authors: Society of Actuaries
    • Date: Oct 2015
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Economics; Public Policy; Public Policy
  • IRS Issues Guidance on the Separate Account Dividends Received Deduction
    IRS Issues Guidance on the Separate Account Dividends Received Deduction The article summarizes and comments on a recent IRS Chief Counsel Advice that addressed how the proration formula works ...

    View Description

    • Authors: Samuel A Mitchell, John Adney
    • Date: Jun 2016
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Enterprise Risk Management>Compliance; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
  • 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 ...

    View Description

    • Authors: Thomas Edwalds
    • Date: Oct 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession