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Reserve Criteria under Section 818c
Reserve Criteria under Section 818c Section 818c of the Life Insurance Company Income Tax Act of 1959 ... impact of the choice on the level of a company's tax reserves. A discussion paper follows.- Authors: Robert C Tookey, Harwood Rosser
- Date: Jun 1962
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
STATUTORy RESERvES CAP By Edward Robbins, Mark S. Smith and Peter H. Winslow tax accounting. Ironically ... (NAIC) prescribed valuation methods, prevailing mortality tables, and the greater of tax-prescribed or ...- Authors: Edward Robbins, Mark Smith, Peter Winslow
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates Tax Issue from SecuritizingTriple-X Business
Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates ... course of business.” See, e.g., Deputy v. DuPont, 308 U.S. 488 (1940). 7) See also LTR 94-41-021 (same representation ...- Authors: Michael A Bell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy; Reinsurance>Life reinsurance