Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know
    In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and ... IRC provisions applicable to life insurance and annuity contracts. Annuities;Life insurance;Product d ...

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    • Authors: John Adney
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • American Taxpayer Relief Act of 2012—Active Financing Income Exception to Subpart F
    treatment can result in significant tax deferral for U.S. groups that have organized their overseas insurance ... conjunction with the AFE, this provision allows U.S. insurance groups to reduce some of the current tax ...

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    • Authors: James Sabella, Edward Clabault
    • Date: May 2013
    • Competency: Results-Oriented Solutions>Actionable recommendations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting