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  • Section 807(f)-Tax Impact of Statutory Reserve Change
    Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) as ... change to the stat reserve could be subject to §807(f). 807(f) adjustments ;corrections of errors;changes ...

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    • Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Revisions to the SOA’s GI Textbooks
    Revisions to the SOA’s GI Textbooks By Anthony Cappelletti and Scott LennoxA description of important updates ... Anthony Cappelletti and Scott Lennox The SOA’s textbook Fundamentals of General Insurance Actuarial Analysis ...
    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: General Insurance Insights
    • Topics: 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
  • 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 ... 7702 and 7702A Overview of upcoming second edition of book. Tax accounting;Tax accounting Taxation;Life ...

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    • 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
  • Introduction to Pillars One and Two for Insurers
    major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on ... book-based financial statements. The article provides a summary of how these rules operate along with ...

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    • 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
  • T3: TAXING TIMES TIDBITS
    IRS Tweaks Automatic Procedure for Changes in Basis of Computing Reserves under Section 807(f) By Art Schneider ... year, the IRS released Revenue Procedure 2022-14,[1] providing an updated comprehensive list of changes ...

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    • Authors: Arthur C Schneider, Surjya Mitra
    • Date: May 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy
  • GI PD Opportunities Update
    GI PD Opportunities Update The following is a listing of professional development (PD) opportunities ... by the SOA in 2018 2018 ERM Symposium, April 19–20, 2018 The following is a listing of professional ...
    • 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
  • Tax Considerations in Actuarial Projections
    Actuarial Projections This article discusses the importance of refining projected tax cash flows when making ... capital coss carrybacks and carryforwards, cost basis of invested assets, tax DAC, tax complications caused ...

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    • Authors: Edward Robbins, Stephen Baker
    • Date: Dec 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Taxing Times: The First Ten Years
    Times: The First Ten Years May 2015 marked the inaugural issue of Taxing Times, the newsletter of the newly-formed ... newly-formed Taxation Section of the Society of Actuaries. In the spring of 2015, we recognize this milestone ...

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    • Authors: Brian King, Kristin R Norberg
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • 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 ... Section 807(f) Refines Change-in-Basis Rule Analysis of a private letter ruling addressing a section 807(f) ...

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    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • TAX SITUATIONS UNDER TEFRA
    TEFRA The article discusses the implications of life insurance company taxation as a result of the passage ... passage of the Tax Equity and Fiscal Responsibility Act of 1982 TEFRA. In the analysis, a new classification ...

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    • Authors: James P A Knight
    • Date: Jan 1983
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Tax accounting
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