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

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  • XXX Reserve Funding is Debt for Federal Tax Purposes
    the purpose of distinguishing debt from equity.17 As described above, the analysis of whether surplus ... financial guaranty insurer. In an opinion dated Oct. 17, 2005, the Department’s Office of General Counsel ...

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    • Authors: Arthur C Schneider, Seth L Rosen
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy
  • Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
    Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap Actuary/accountant/tax ... themselves. Stay tuned! OCTOBER 2013 TAXING TIMES | 17 END NOTES 1 2013-14 I.R.B. 743. 2 Notice ...

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    • Authors: Edward Robbins, Mark Smith, Peter Winslow
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy