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  • ACLI Update
    in excess of the Standard Scenario Amount for annuity contracts falling within the scope of Actuarial ... in the Proposed Regulations to U.S. tax law rules when defining “annuity contract,” “life insurance contract ...

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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
  • ACLI Update Column - Regulatory Developments
    ACLI Update Column - Regulatory Developments This article discusses several issues related ... exchanges of non-qualified annuity contracts, Long Term Care features on Annuity or Life contracts, and the ...

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    • Authors: Walter Welsh, Mandana Parsazad, Pete Bautz
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • ACLI Update
    ACLI Update An update from the ACLI staff to keep readers informed about the organization's ... keep readers informed about the organization's work on tax issues affecting the life insurance industry ...

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    • Authors: Pete Bautz, Mandana Parsazad, Walter Welsh
    • Date: May 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
  • ACLI Update
    conduct of insurance O n March 14, the Senate passed S. 1813, the “Highway Investment, Job Creation, and ... Casey in January of this year. Senator Casey’s bill S. 2048, “A bill to amend the Internal Revenue Code ...

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    • Authors: Mandana Parsazad, Pete Bautz, Walter Welsh
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • ACLI Update - Foreign Account Tax Compliance Act (FATCA)
    Chapter 4 presumptions of non-U.S. person status unless objective U.S. taxpayer indicia becomes apparent ... contract is an annuity or a life insurance contract if it is regulated as an annuity or a life insurance ...

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    • Authors: Mandana Parsazad, Pete Bautz, Walter Welsh
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Enterprise Risk Management>Governance
  • ACLI Update
    tax treatment of hedges relating to variable annuity contract guarantees. The American Council of ... ing of certain risks attributable to variable annuity contract guarantees. An ACLI letter dated Jan ...

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    • 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