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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: ...- 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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Session 18 - Company Tax: Domestic and International Implications of Tax Reform
• Treatment of pre-2018 section 807(f) amounts 17 Rev. Proc. 2019-10 • Provides IRS guidance on ... or international financial reporting standards (“IFRS”) or Regulatory • Capping - specifically, the ...- Authors: Jean Baxley, Surjya Mitra,
- Date: Aug 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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In the Beginning… A Column Devoted to Tax Basics The Taxation of Reinsurance Transactions
forward to offset future positive capitalization.17 No reduction of DAC for premiums written is allowed ... 13, 2015). 7 See ASC 340-30 and SSAP 61 Paragraph 17. 8 CCA 201503011 (January 1, 2015) which states ...- Authors: ELI KATZ, Jean Baxley
- Date: Oct 2017
- Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Reinsurance>General reinsurance
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Captive Evaluation in Reserve Mechanical
Captive Evaluation in Reserve Mechanical Provides an overview of the case “Reserve Mechanical” ... During the relevant years, Peak had between 13 and 17 employees. At all times during the relevant years ...- Authors: Jean Baxley, Catherine Moore
- Date: Oct 2018
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life