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Then and Now
Then and Now The author uses a reprint of an article from the very first edition of the “News ... jurisdictions, we need to concern ourselves with IFRS, Solvency II, ORSA, PBR, and a host of other issues ...- Authors: Paula Hodges
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy
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From the Chair- Forward to 2017!
From the Chair- Forward to 2017! The Chairperson of the Taxation Section shares the section ... as we met for our first council call of the 2016–17 term, I asked the team (council and friends, especially ...- Authors: Donald Walker
- 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
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Change in Basis of Computing Reserves—Is It Or Isn’t It?
effect on the date the contract was originally issued.17 When AG 43 results in a reduction of statutory reserves ... LifE insurErs 144-46 (Society of Actuaries 2006). 17 Under section 807(d)(3)(A)(iv) the tax reserve ...- Authors: Peter Winslow, Lori J Jones
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations
In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations This article is an introduction ... technical difficulties. Ad- JUNE 2016 TAXING TIMES | 17 ministratively, the CFC or U.S. parent company ...- Authors: Timothy Branch
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy
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Taxing Times, Volume 13, Issue 1, February 2017
as we met for our first council call of the 2016–17 term, I asked the team (council and friends, especially ... rollovers. With the publication of Rev. Proc. 2016-17, however, the IRS showed its intent was not to cre- ...- 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
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The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
calculations are subject to review by IRS audi- tors. 17 Since life insurers, like other taxpayers, are required ... use statutory reserve amounts for tax purposes). 17 For example, the calculation of the section 415 limits ...- Authors: Application Administrator, Joseph F McKeever
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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Taxing Times, Volume 13, Issue 2, June 2017
contract,16 (2) increasing benefits under a policy,17 (3) conversion of collectively renewable accident ... 1984, at 604 (1984). (“The 1984 Act Blue Book”). 17 Rev. Rul. 69-444, 1969-2 C.B. 145 18 I.R.S. Priv ...- Authors: Society of Actuaries
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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T3 – Taxing Times Tidbits
T3 – Taxing Times Tidbits A discussion of: the value of a life insurance contract distributed ... with the same control number that was issued on May 17, 2010. The two key clarifications of the revised ...- Authors: Christian J DesRochers, Susan Hotine, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021
recovery of basis before any income is recognized.17 The TAM presents the inverse. That is, gross income ... different issue and beyond the scope of this article. 17 The open transaction doctrine is generally applied ...- Authors: Mark Smith, David A. Schenck, Surjya Mitra CPA
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxing Times - Tidbits
FEBrUarY 2012 TAXING TIMES | 43 CONTINUED ON PAGE 44 17 years later, the IRS has finally made public its ... FEBrUarY 2012 TAXING TIMES | 43 CONTINUED ON PAGE 44 17 years later, the IRS has finally made public its ...- Authors: Frederic Gelfond, Peter Winslow, Lori J Jones, Application Administrator
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy