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  • Repealed: Corporate AMT and Three Insurance Tax Provisions
    Repealed: Corporate AMT and Three Insurance Tax Provisions A brief summary of these repealed provisions and associated transition rules follows. 6442483918 6/1/2018 12:00:00 AM ...

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    • Authors: Jean Baxley, Catherine Moore
    • Date: Jun 2018
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • ACLI Update: Senate Finance Committee Staff Education Sessions
    ACLI Update: Senate Finance Committee Staff Education Sessions A discussion of topics in a series of roundtable education sessions on life insurance products and companies at the collaborative ...

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    • Authors: Mandana Parsazad
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
  • ACLI Update
    ACLI Update Update on a broad range of insurance and investment tax matters upon which ACLI is working, including: deficiency reserve guidance, IRS guidance on PBR/AG 43, Camp Financial Product ...

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    • Authors: Pete Bautz, Walter Welsh, Mandana Parsazad
    • Date: May 2013
    • Competency: Communication>Written communication
    • Publication Name: Taxing Times
    • Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
  • American Taxpayer Relief Act of 2012—Active Financing Income Exception to Subpart F
    American Taxpayer Relief Act of 2012—Active Financing Income Exception to Subpart F Article describes the current and possible future implications of the recent extension of several tax ...

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    • Authors: James Sabella, Edward Clabault
    • Date: May 2013
    • Competency: Results-Oriented Solutions>Actionable recommendations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company?
    Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company? The article suggests that the case of State Farm Mutual Automobile Ins. Co. v. Commissioner, 698 F.3d 357 (7th Cir.

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    • Authors: Peter Winslow
    • Date: May 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Private Letter Ruling on Section 807(f) Refines Change-in-Basis Rule
    Private Letter Ruling on Section 807(f) Refines Change-in-Basis Rule Analysis of a private letter ruling addressing a section 807(f) change in basis for computing life insurance reserves. Tax ...

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    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves
    Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves A change in the way in which statutory life insurance and annuity reserves are determined in the United ...

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    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • GI PD Opportunities Update
    GI PD Opportunities Update The following is a listing of professional development (PD) opportunities with significant general insurance (GI) relevant content that were offered by the SOA in 2018 ...
    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: General Insurance Insights
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; 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
  • Taxing Times, Volume 13, Issue 2, June 2017
    Taxing Times, Volume 13, Issue 2, June 2017 Read the June 2017 issue of Taxing Times published by the The Taxation Section. Newsletters provide practical information for the working actuary, ...

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    • Authors: Society of Actuaries
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Executive Orders on Regulatory Guidance Could Affect IRS Published Guidance
    Executive Orders on Regulatory Guidance Could Affect IRS Published Guidance The article summarizes Executive Orders from early in the Trump Administration that could affect the ability of IRS to ...

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    • Authors: Mark S. Smith
    • Date: Oct 2017
    • Competency: Leadership>Change management; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
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