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IRS’s Proposed LRD Rules for Nonlife Reserves are Out
IRS’s Proposed LRD Rules for Nonlife Reserves are Out A summary and analysis of REG-103163-18, the proposed ...- Authors: Jay Riback
- Date: Mar 2019
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance
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Taxing Times – May 2012
domestic and foreign Taxation Section T I m E s vOlUmE 8 | IssUE 2 | mAY 2012 1 Proposed FaTca ... 201149021 By David A. schenck, surjya mitra and mark s. smith 43 IrS rules on new BoLI arrangement By ...- Authors: Society of Actuaries
- Date: May 2012
- Publication Name: Taxing Times
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In the Beginning... A Column Devoted to Tax Basics
Michael L. Hadley TAXING TIMES, October 2023 Author’s Note: This article is an updated version of an article ... 457(b) plan, or individual retirement account or annuity (IRA), all of which receive special tax treatment ...- Authors: Michael L Hadley
- Date: Oct 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Public Policy; Public Policy; Pensions & Retirement>Pension risk transfer
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IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies” A discussion of the proposed ... age 100. Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 11596 ...- Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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In Memoriam Edward L. Robbins, Jan. 2, 1940 – Dec. 28, 2020
principal at KPMG LLP, including leading the firm’s Life Actuarial Practice; executive vice president ... literally wrote the book on tax reserves, coauthoring U.S. Tax Reserves for Life Insurers (SOA, 2006) and its ...
- Authors: Kristin R Norberg
- Date: Jul 2021
- Competency: Leadership
- Publication Name: Taxing Times
- Topics: Actuarial Profession
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Actuarial Guideline: XLIII Statutory and Tax Issues
Quote, Quote, Taxation Section S U P P L E M E N T T I M E S F E B R U A R Y 2 0 1 0 CONTINUED ON PAGE ... methods for variable annuities by the Variable Annuity Reserve Working Group. That group was formed by ...- Authors: Application Administrator
- Date: Feb 2010
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities
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Introduction to Pillars One and Two for Insurers
and Two for Insurers One major feature of the OECD's two-pillar regime is that MNEs would base the calculation ... taxes based on customers in their country. Pillar One’s new taxing right, as currently proposed, does not ...
- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
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ACLI Update - Administration's Fiscal Year 2011 Revenue Proposals Affecting Life Insurance Companies and Products
ACLI Update - Administration's Fiscal Year 2011 Revenue Proposals Affecting Life Insurance Companies ... Products A discussion of the Obama Administration’s fiscal year 2011 revenue proposals affecting life ...- Authors: Walter Welsh, Mandana Parazad
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Applying Section 72(s) to Joint-Life GLWBs Covering Non-Spouses
Applying Section 72(s) to Joint-Life GLWBs Covering Non-Spouses The article discusses two IRS private ... rulings addressing the application of the section 72(s) after death distribution requirements to joint-life ...- Authors: Joseph F McKeever
- Date: May 2013
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development
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ACLI Update Column
ACLI Update Column A discussion of Section 7702 and age 100 insured and the need for guidance ... insured and the need for guidance on combined annuity and long-term care contracts Life insurance;Long-term ...- Authors: Walter Welsh, Mandana Parsazad
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy