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NAIC Proposal for Mortality under Pre-Need Life Insurance
NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National ... policyholders, through secs. 7702 and 7702A. Life reserves;Life valuation;National Association of Insurance ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Time to Say Goodbye to the 1980 CSO Mortality Table
Time to Say Goodbye to the 1980 CSO Mortality Table Discusses how companies must ensure that significant ... accommodate new requirements. Life reserves;Life valuation;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; ...- Authors: Brian King, Craig R Springfield
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
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The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
the IRC provides that the deductible reserve for a life insurance contract is the greater of net surrender ... calculated under prescribed interest rate and mortality assumptions, but in no event can the tax reserve ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; 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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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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Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates Tax Issue from SecuritizingTriple-X Business
Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates Tax Issue from SecuritizingTriple-X ... equally amorphous consolidated return rule untouched. Life reinsurance; 11525 9/1/2006 12:00:00 AM ...- Authors: Michael A Bell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy; Reinsurance>Life reinsurance
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Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III Dialogue between Peter Winslow, a ... approach. Annuity reserves;Annuity valuation;Life reserves;Life valuation;Taxes=Taxation; 11540 3/1/2008 ...- Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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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 ...- 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
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ACLI Update
ACLI Update Changes to AG 43 and what that might mean for tax purposes. Also, summary of IRS Notice ... of 2017 CSO tables). PBR;Taxes;Annuity reserves;Life reserves;Taxes=Taxation;Tax accounting 6442474679 ...- Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Influence decisions
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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ACLI Update Column
ACLI Update Column Update from the ACLI about its continued contact with Treasury ... Treasury relating to AG VACARVM and Life PBR. Annuity reserves;Life reserves;Principles-based reserves=PBR;Variable ...- Authors: Bill Elwell
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance