1 - 3 of 3 results (0.39 seconds)
Sort By:
  • Federal Tax Issues Under the 2001 CSO Mortality Tables
    Under the 2001 CSO Mortality Tables Federal Tax Issues Under the 2001 CSO Mortality Tables Life reserves;Mortality ... reserves;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 9132 3/1/2003 12:00:00 AM ...

    View Description

    • Authors: Application Administrator, John J Spina
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • T3: TAXING TIMES TIDBITS
    life (UL) insurance contracts and another for annuity contracts. Assume further that the UL change in ... positive section 481(a) adjustment of $100, and the annuity change in basis results in a negative adjustment ...

    View Description

    • 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
  • The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
    The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC ... calculated under prescribed interest rate and mortality assumptions, but in no event can the tax reserve ...

    View Description

    • Authors: Peter Winslow, Samuel A Mitchell
    • 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>Reserves - Life Insurance; Public Policy