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Final Regs on Discounting Cancellable A&H (and Property-Casualty) Claim Reserves Under § 846
Final Regs on Discounting Cancellable A&H (and Property-Casualty) Claim Reserves Under ... Property-Casualty) Claim Reserves Under § 846 On June 17, 2019, the Internal Revenue Service published Final ...- Authors: Gregory K Oyler
- Date: Nov 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: General Insurance (Property & Casualty); General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance; Life Insurance>Reserves - Life Insurance
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Section 807(f)-Tax Impact of Statutory Reserve Change
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: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years This article ... (GMxB) by Insurance Companies, LB&I-04-0514-0050 (July 17, 2014). See also Eric Bisighini & Tim Branch, Variable ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Mar 2019
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees
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New Regulations Provide Guidance on Computation and Reporting of Reserves
New Regulations Provide Guidance on Computation and Reporting of Reserves The article ... Conference Report at 479; see also Blue Book at 236-237. 17 P.L. 98-369. 18 85 Fed. Reg. 18502 (April 2, 2020) ...- Authors: Mark Smith, Arthur Schneider
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Life Insurance>Reserves - Life Insurance