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Subchapter L: Can You Believe It?
Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for Tax ...- Authors: Peter Winslow
- Date: Feb 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD?
DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD? The article discusses the practical impact ... by republishing the position of what variable annuity contract reserves are taken into for tax purposes ...- Authors: Susan Hotine
- Date: May 2014
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting
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New Proposed Regulations on “AttainedAge” Under IRC Section 7702
knowledge of, or an assumption as to, the age(s) of the insured(s) at that time. More particularly, §7702(e)(1)(B) ... rea- sonable mortality charge requirement: The ques- tion of joint equal age mortality. Interestingly ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Sep 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Subchapter L: Can You Believe It
NAIC-prescribed tax re- serve method, specified prevailing mortality and morbidity ta- bles and assumed rates of interest ... prevailing interest rate, the prevailing mortality or morbidity table, as well as the elimination of any ...- Authors: Peter Winslow
- Date: Oct 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Calculation of Tax Expense in a Principles-Based Reserves Environment
integrity.”1 Assume a 35 percent tax rate. Definitions R(s) z Statutory reserve, end of year z, pre-tax ... respect to this item is thus equal to (.35)*[ R(s) z –R(t) z ] at end of year z, assuming full ...- Authors: Edward Robbins
- Date: Feb 2008
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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tax-2015-vol-11-iss3-letter-from-editor
tax-2015-vol-11-iss3-letter-from-editor This is a letter to the editor regarding the October 2014 ... cash-value policy is used to pay loading and mortality charges and do not call for any signif- icant ...- Authors: Emanuel Burnstein
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting