Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • IRS Rules on American Financial
    recently issued its opinion in American Financial Group and Consolidated Subsidiaries v. United States. ... reserves;Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ;National Association ...

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    • Authors: Richard N Bush
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section ... 811(a) and its historic role in the computation of life insurance company taxable income and, in particular ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Actuarial Guideline: XLIII Statutory and Tax Issues
    annuities by the Variable Annuity Reserve Working Group. That group was formed by the American Academy of Actuaries ... Service (Service) issued Notice 2008- 18, alerting life insurance companies to federal income tax issues ...

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    • Authors: Edward Robbins, Richard N Bush
    • Date: Feb 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities