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Recent Guidance Involving the Taxation of Life Settlement Transactions
Recent Guidance Involving the Taxation of Life Settlement Transactions A discussion of new IRS rulings ... taxation of life settlement transactions. Capital gains;Internal Revenue Service=IRS;Life insurance; ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Proposed Regulations Would Deny Reserve Deductions for Certain Captives
Proposed Regulations Would Deny Reserve Deductions for Certain Captives Discusses proposed ... under IRC Section 1502 related to consolidated group intercompany insurance transactions. Internal Revenue ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Deferred Compensation Not Deductible in Unpaid LAE
Code”).2 The Taxpayer in the TAM was an affiliated group of nonlife insurance companies that provided retiree ... during the taxable year, plus all unpaid losses on life insurance contracts and all discounted unpaid losses ...- Authors: Deborah Walker, Yvonne Fujimoto, Mary Gillmarten
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Retiree medical
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IASB Exposure Draft on Insurance Contracts
IASB Exposure Draft on Insurance Contracts Discusses the IASB insurance contract project and the ... all insurance, including reinsurance contracts—life and nonlife— that meet the definition of insurance ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]