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It's about Basis ... and Moore
It's about Basis ... and Moore The article discusses court decisions on the tax basis and ... It's about Basis ... and Moore The article discusses court decisions on the tax basis and taxable ...- Authors: Bryan W Keene
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Life Insurance
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AG 38, ULSG and the Spirit of XXX
blocks of business. Since the Internal T I M E S VOLUME 9 | ISSUE 1 | FEBRUARY 2013 By Kristin Norberg ... Reserves (Part IV) By Christian DesRochers, Mark S. Smith and Peter H. Winslow 54 Highlights from the ...- Authors: Kristin R Norberg
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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Tax Implications of Applying Principles-Based Reserves Retroactively
After years of trying to reserve for vari- able annuity guarantees according to a fixed formula CARVM approach ... life insurance products and more recently to all annuity products. An item under current discussion is ...- Authors: Kory Olsen
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve ... implications are also discussed. Life reserves;Mortality rates=Mortality tables=Death rates ;Principles-based ...- Authors: Application Administrator, Joseph F McKeever
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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The IRS Schedule M-3 for InsuranceCompanies
The IRS Schedule M-3 for InsuranceCompanies Insurance companies will be required to file the Internal ... M-1, which is used to reconcile a corporation's financial accounting income or loss with its ...- Authors: Amy Lewis
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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Private Rulings Regarding“Cash Surrender Value”Under Section 7702
Skipper, Jr., Life & Health Insurance 46 (13th ed. 2000) (“Black & Skipper”). Another cited text defined ... surrender value as “[t]he amount of prefunded mortality charges that is available to a terminating policyowner ...- Authors: Brian King, Craig R Springfield
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Getting to Know Walter Welsh
Springfield ________________ 8 NAIC Proposal for Mortality Under Pre-Need Life Insurance by John T. Adney ... developing new forms of benefits in life insurance and annuity con- tracts, including new forms of long-term care ...- Authors: Society of Actuaries
- Date: May 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance
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The Demise of Sections 809 and 815
Comm. Print 1983) (“1983 Study”) (stating that “[s]tock life insurance companies, like other corporations ... capital to be paid out of after-tax earnings.”); S. REP. NO. 86-291, at 10-11 (1959) (“1959 Senate Report”) ...- Authors: William B Harman, Douglas N Hertz, Bryan W Keene
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy