Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

Refine your search
1 - 10 of 40 results (0.44 seconds)
Sort By:
  • Taxation Section Survey - Profile of the Taxation Section
    Taxation Section Survey - Profile of the Taxation Section The article reviews the results of a ... Section Survey - Profile of the Taxation Section The article reviews the results of a survey conducted ...

    View Description

    • Authors: Jeffrey Stabach
    • Date: Oct 2015
    • Competency: Leadership>Thought leadership; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional associations
  • Role of the Tax Actuary
    Role of the Tax Actuary The Taxation Section recently conducted a survey to gather information ... Actuary The Taxation Section recently conducted a survey to gather information on the role of the tax actuary ...

    View Description

    • Authors: Steven C Chamberlin, Kory Olsen
    • Date: Sep 2005
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Traditional careers
  • Taxing Times, Volume 13, Issue 1, February 2017
    Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for ... As tax actuaries, looking back at the history of life insurance taxation in the United States, we can ...

    View Description

    • Authors: Society of Actuaries
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • 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 ...

    View Description

    • Authors: Society of Actuaries
    • Date: Jun 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • The Perils of Reducing Death Benefits: Private Letter Ruling 201230009
    Letter Ruling 20123009 which states that owners of life insurance contracts in some circumstances want to ... provision set forth in the contracts. Taxation;Life insurance;Internal Revenue Service 4294995685 ...

    View Description

    • Authors: John Adney, Craig R Springfield
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax 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 ...

    View Description

    • 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
  • IRS Applies Section 817(a) and (b) to a Nonlife Company: What Does It Mean?
    IRS Applies ... the IRS applied a life insurance company tax rule to a nonlife company that issues life insurance products ... products taxes;annuity reserves;life reserves 6442456188 5/1/2014 12:00:00 AM ...

    View Description

    • Authors: Mark Smith, Charles Miller
    • Date: May 2014
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • AG 38, ULSG and the Spirit of XXX
    AG 38, ULSG and the Spirit of XXX An extensive look at Actuarial Guideline 38, "The ... Application of the Valuation of Life Insurance Policies Model Regulation." Life insurance;Taxation 4294995693 ...

    View Description

    • Authors: Kristin R Norberg
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • It's about Basis ... and Moore
    It's about Basis ... and Moore The article discusses court decisions on the tax basis ... basis and taxable gain in life insurance contracts. Individual life plans;Life insurance;Internal Revenue ...

    View Description

    • Authors: Bryan W Keene
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • Proposed Guidance on the New Net Investment Income Tax on “Annuities”
    Proposed Guidance on the New Net Investment Income Tax on “Annuities” The article summarizes ... IRS as they relate to life insurance and annuity contracts. Taxation;Annuities;Life Insurance 4294997334 ...

    View Description

    • Authors: Alison R Peak, John Adney
    • Date: May 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Public Policy