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  • T3: TAXING TIMES TIDBITS
    the treatment of a change in basis of computing life insurance reserves. In response, the IRS issued ... companies implement changes in basis of computing life insurance reserves. The Revisions The first revision—regarding ...

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    • Authors: Arthur C Schneider, Surjya Mitra
    • Date: May 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy
  • Session 18 - Company Tax: Domestic and International Implications of Tax Reform
    Session 18 - Company Tax: Domestic and International Implications of Tax Reform This ... implications of current tax developments affecting the life insurance industry, including: International add-on ...

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    • Authors: Jean Baxley, Surjya Mitra,
    • Date: Aug 2019
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • 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 ...

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    • 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
  • Proposed Regulations on “Toll Tax” Under Amended Section 965
    that is engaged in a regulated industry, such as life insurance. However, the Treasury and IRS provided ... affiliated group [as defined in Section 1504(a)], and members of a consolidated group [as defined in ...

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    • Authors: Surjya Mitra
    • Date: Oct 2018
    • Competency: Communication>Written communication
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life
  • Introduction to Pillars One and Two for Insurers
    Introduction to Pillars One and Two for Insurers One major feature of the OECD's two-pillar ... transactions, such as reinsurance, M&A activity, intra-group financing and capital support, and the provision ...

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    • Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
    • Date: Sep 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
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