Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
    accepted accounting principles (“GAAP”) financials, IFRS financials or the local insurance annual statement ... the entity itself in the active conduct analysis.17 A three-part test must be satisfied for this purpose: ...

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    • 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
  • IRS’s Proposed LRD Rules for Nonlife Reserves are Out
    of not more than seventeen and one- half years.”17 The choice of maturity range was unanticipated by ... taxpayer comments on this issue in Rev. Proc. 2003- 17, and commenters expressed a desire for the IRS to ...

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    • 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
  • Session 139: Company Tax Hot Topics
    Session 139: Company Tax Hot Topics With the growth in SOA podcasts over recent years, here’s ... section 446 • What about sections 807(f) and 811(a)? 17 Why do the revenue procedures refer to section ...

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    • Authors: Thomas Chamberlain, Jay Riback, Mark Smith
    • Date: Feb 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Public Policy; Public Policy