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T3: TAXING TIMES Tidbits
The Tidbit discuss a Revenue ... Ruling IRS issued to update its position on sales of Life Insurance Contracts ...- Authors: Mayowa Dauda, Mark Smith
- Date: Nov 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance
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IRS Provides Important Guidance on Changes in Basis of Computing Reserves under Section 807(f)
what constitutes a change in basis for computing life insurance reserves under the Internal Revenue Code ... regarding the computation and reporting of reserves for life insurance companies,[3] which obsoleted most of ...- Authors: Mark Smith
- Date: Mar 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves
Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves Discusses the CCA 201939003 ... the interest rate used to compute tax-deductible life insurance reserves. 2/13/2020 12:00:00 AM ...- Authors: Brien Alvino, Mark Smith
- Date: Feb 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?
Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI? The article provides ... Internal Revenue Code imposes on business uses of life insurance, focusing on the limitations under Section ...- Authors: Bryan W Keene, Mark Smith
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Taxation Section Webcast: "Federal Income Tax Issues Every Company Must Consider under Life PBR"
Income Tax Issues Every Company Must Consider under Life PBR" On June 10, 2016, the Taxation Section ... Income Tax Issues Every Company Must Consider under Life PBR.” Panelists Kristin R. Norberg, Mark S. Smith ...- Authors: Peter Winslow, Mark Smith, Kristin R Norberg
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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IRS Applies Section 817(a) and (b) to a Nonlife Company: What Does It Mean?
IRS Applies ... the IRS applied a life insurance company tax rule to a nonlife company that issues life insurance products ... products taxes;annuity reserves;life reserves 6442456188 5/1/2014 12:00:00 AM ...- Authors: Mark Smith, Charles Miller
- Date: May 2014
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Overview of the Tax Cuts and Jobs Act: Major Changes
Overview of the Tax Cuts and Jobs Act: Major Changes The article provides a summary of the ... and Jobs Act provisions that are most important to life insurance companies. Tax Accounting;Taxes=Taxation ...- Authors: Surjya Mitra, Mark Smith, James Kress
- Date: Jun 2018
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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New Regulations Provide Guidance on Computation and Reporting of Reserves
Schneider, consultant for the American Council of Life Insurers Mark Smith, managing director, PwC’s Washington ... .......................... 4 A. Computation of Life Insurance Reserves—Prop. Reg. § 1.807-1 .......- Authors: Mark Smith, Arthur Schneider
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Life Insurance>Reserves - Life Insurance
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Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves ... accounting;Taxes=Taxation;Deficiency reserves;Statutory reserves;Life reserves 6442451620 10/1/2013 12:00:00 AM ...- 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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Session 139: Company Tax Hot Topics
Mark S. Smith, PwC, LLP Session 139: Hot Topics in Life Insurance Reserves October 29, 2019 2019 SOA Annual ... who relies on this presentation. 3 Agenda • Life Insurance Reserve Issues • TCJA changes • New guidance ...- Authors: Thomas Chamberlain, Jay Riback, Mark Smith
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Topics: Public Policy; Public Policy