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A Conversation with Retired Company Tax Actuaries
Actuaries TAXING TIMES recently sat down with a group of retired tax actuaries to hear about how they ... October 2023 TAXING TIMES recently sat down with a group of retired tax actuaries to hear about how they ...- Authors: Mary Caramagno
- Date: Oct 2023
- Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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IRS Updates Guidance on SEPP Exception to 10% Additional Tax
2002-62, 2002-2 C.B. 710, to address the updated life expectancy tables that were part of final regulations ... made not less frequently than annually for the life (or life expectancy) of the taxpayer or employee, as ...- Authors: Mark E Griffin, Prasanthi Paritala
- Date: Sep 2022
- Competency: Communication; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement>Defined contribution and 401k plans; Annuities>Deferred annuities
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LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years This article Provides ... annuity contracts subject to AG43 and VM-21 and life insurance contracts subject to VM-20 Principal Based ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Mar 2019
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees
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Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
unearned premium reserves) for life and health insurance risks and life and health insurance claims with ... with respect to contracts providing coverage for mortality or morbidity risks.”7 Notably, this definition ...- Authors: Jay Riback, Jean Baxley
- Date: Feb 2020
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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T3: TAXING TIMES TIDBITS
Nonetheless, it is helpful to see IRS analysis in the life insurance space involving a reinsurance transaction ... reinsurance ceded.” The IRS also cited Beneficial Life Ins. Co. v. Commissioner,[7] which held that an ...- Authors: Frederic Gelfond
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Reinsurance; Reinsurance>General reinsurance
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IRS’s Proposed LRD Rules for Nonlife Reserves are Out
IRS’s Proposed LRD Rules for Nonlife Reserves are Out A summary and analysis of REG-103163-18, ... Tax LLP, currently on rotation in the Corporate group of Deloitte’s Washington National Tax o ice. He ...- Authors: Jay Riback
- Date: Mar 2019
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance