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  • ACLI Update
    ACLI Update The American Council of Life Insurers provides an update on recent tax-related ACLI activity ... NAIC's Principle-Based Reserves (PBR) Review Working Group and its exposed revisions to the Annual Statement ...

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    • Authors: Pete Bautz, Mandana Parsazad
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
  • Taxing Times, May 2005, Volume 1, Issue No. 1
    Internal Revenue Service related to the appropriate mortality assumptions to be used in computing the defi- ... Ordinary Table (2001 CSO) in determining whether mortality charges are reasonable as defined in Section 7702(c)(3)(B)(i) ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
    • Date: May 2005
    • Publication Name: Taxing Times
  • Taxing Times, September 2006, Volume 2, Issue No. 2
    federal tax definition of “life insurance contract.” In these rulings, the life insurance contracts provided ... 14 Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates Tax Issue from Securitizing ...

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    • Authors: Barbara Gold, Brian King, Craig R Springfield, Peter Winslow, Samuel A Mitchell, Lori J Jones, Gregory Stephenson
    • Date: Sep 2006
    • Publication Name: Taxing Times
  • Taxing Times
    Tax Basics Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI? By Bryan ... TIMES Tidbits 18 Taxation Section Membership Survey Results By Tony R. Litterer and Tom Edwalds 22 ...

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    • Authors: Society of Actuaries
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • Taxing Times, December 2005, Volume 1, Issue No. 1
    cash surren-der value. However, when it comes to life insurance and the Internal Revenue Code, things ... guidance on determining the fair market value of a life insurance contract in the context of distribu- tions ...

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    • Authors: Christian J DesRochers, Barbara Gold, Edward Robbins, Brian King, Craig R Springfield, Amy Lewis, Kirk Van Brunt, Matthew M Haaf, Ernest C Achtien
    • Date: Dec 2005
    • Publication Name: Taxing Times
  • Taxing Times, October 2020
    conjectures about where things are headed. The COVID-19 pandemic has been a disruption unlike any other ... containing recommendations for guidance on various life insurance company and product taxation matters ...

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    • Authors: Society of Actuaries
    • Date: Oct 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession
  • Taxing Times, June 2020
    Schneider is a consultant for the American Council of Life Insurers and may be reached at artschneider7661@gmail ... filed a letter dated Nov. 11, 2019, on behalf of the life insurance industry; three property and casualty ...

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    • Authors: Society of Actuaries
    • Date: Jun 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Taxing Times, September 2007, Volume 3, Issue No. 3
    A s the life insurance industry hasissued more and more variableannuity and variable life insur- ance ... the company compute the company’s share?1 Why do life insurance companies enjoy only a share of the DRD ...

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    • Authors: Christian J DesRochers, Leslie Chapman, Brian King, Kory Olsen, Susan Hotine, Peter Winslow, Thomas Gibbons
    • Date: Sep 2007
    • Publication Name: Taxing Times
  • Taxing Times, Volume 14, Issue 2, June 2018
    and Jobs Act: Major Changes in the Taxation of Life Insurers By James W. Kress, Surjya Mitra and Mark ... Provisions By Jean Baxley and Catherine Moore 30 The Life Insurance Product Tax Provisions of H.R. 1 By John ...

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    • Authors: Society of Actuaries
    • Date: Jun 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Taxing Times, September 2005, Volume 1, Issue No. 2
    Steven C. Chamberlin 24 Federal Income Taxation of Life Insurance Companies Seminar 27 1 Unless otherwise ... of the date this article was written, a working group created by the Taxation Section of the Society of ...

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    • Authors: Application Administrator, Edward Robbins, Steven C Chamberlin, Brian King, Kory Olsen, Mark E Griffin, Craig R Springfield, Donald Saxon, David H Phillips, Joseph F McKeever
    • Date: Sep 2005
    • Publication Name: Taxing Times
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