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Rev. Proc. 2008-39—Correction of Inadvertent MECs: Is the Third Time the Charm?
Rev. Proc. 2008-39—Correction of Inadvertent MECs: Is the Third Time the Charm? This article begins with a brief review of the general requirements of section 7702A and the consequences of MEC ...- Authors: Craig R Springfield, Daniela Stoia
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits A discussion about foreign currency hedging, foreign insurance excise tax, taxation of credit default swaps and bad debts. Asset valuation;Audits;Credit default swaps; ...- 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
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Common Myths in Interpreting the Company Tax Provisions of the 1984 Act
Common Myths in Interpreting the Company Tax Provisions of the 1984 Act The author discusses some common myths about Congress’ tax policy under the 1984 Act that he would like “to debunk.” ...- Authors: Peter Winslow
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Change in Basis of Computing Reserves—Is It Or Isn’t It?
Change in Basis of Computing Reserves—Is It Or Isn’t It? High on the list of the most frequently asked questions by tax professionals working for life insurance companies is whether a change in ...- Authors: Peter Winslow, Lori J Jones
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Results of Tax Modeling Survey
Results of Tax Modeling Survey Results of survey, conducted recently by the Taxation Section of the Society of Actuaries, on how federal income tax is reflected in the projection work being ...- Authors: Steven C Chamberlin
- Date: Feb 2011
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Modeling & Statistical Methods; Modeling & Statistical Methods>Asset modeling; Modeling & Statistical Methods>Forecasting
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IRS Releases Final Schedule for Reporting “Uncertain Tax Positions”
IRS Releases Final Schedule for Reporting “Uncertain Tax Positions” Discusses Schedule UTP, “Uncertain Tax Positions,” issued by the IRS, in detail. Taxes=Taxation; 11642 2/1/2011 12:00:00 AM ...- Authors: Craig Pichette, Michael Edward Bauer
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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ACLI Update
ACLI Update A look at the IRS initiative, the Industry Issue Resolution IIR Program, and its requested use to address the tax treatment of hedges of VA contract guarantees. The IIR Program is ...- Authors: Walter Welsh, Pete Bautz
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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From The Chair - Guess What
From The Chair - Guess What Discussion about the recent activities of the Taxation Section and its council and plans for the future. The project of the NPT [Necessary Premium Test] task force was ...- Authors: Kristin Schaefer
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession; Public Policy
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Taxing Times Tidbits - The Benefit of the Bargain: IRS Challenges to Settlement Allocations
Taxing Times Tidbits - The Benefit of the Bargain: IRS Challenges to Settlement Allocations This article discusses the important lessons for insurance companies that participate in drafting ...- Authors: Kevin T. Leftwich
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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From the Editor: To our Readers
From the Editor: To our Readers A brief discussion of the articles included in the February 2013 issue of Taxing Times. Taxation;Principles-based reserves 4294995689 2/1/2013 12:00:00 AM ...- Authors: Christian J DesRochers
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting