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Results of Tax Modeling Survey
company-specific marginal rate which ranged from 17 percent (to reflect the small company deduction) ... carrybacks 17% 10-year spread under 807(f) 17% Separate Account Dividends Received Deduction 17% Tax ...- Authors: Steven C Chamberlin
- Date: Feb 2011
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Modeling & Statistical Methods; Modeling & Statistical Methods>Asset modeling; Modeling & Statistical Methods>Forecasting
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IRS Provides Relief for Late Rollovers with New Self-Certificate
rollovers. With the publication of Rev. Proc. 2016-17, however, the IRS showed its intent was not to cre- ... the mental condition or incapacity of the taxpayer,17 or the erroneous advice of a financial advisor not ...- Authors: Michael Byro
- Date: Feb 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Public Policy
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Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25
Determining ... Positions Matthew M. Haaf and Ernest C. Achtien 17 Experience Rating, Helvering vs. Le Gierse, and ... 1989-1 C.B. 622, Question 10. 13 REG-126967-03, 2/17/04. 14 I.R.B. 2004-10. 446continued ...- Authors: Christian J DesRochers
- Date: Dec 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Conseqeunces of Insurance Business or Company Acquisitions
amortization regime for “section 197 intangibles.”17 If the reinsured contracts are subject to section ... $50, individual life insurance contracts worth $17, liabilities (tax reserves) of $50, and $20 of general ...- Authors: Gary Vogel, Kristie Khaw
- Date: Jun 2015
- Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: General Insurance (Property & Casualty); Life Insurance
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The Scope of Reserve Valuation Rules Used to Compute Life Insurance Reserves Defined In Section 816(b)
experience upon which to construct a reasonable table)”17 to determine active lives reserves and various other ... (4th edition) 159 (2006). 16 1989-1 C.B. 213. 17 Id. at 214. 18 Id. The ruling cited S. Rep. No ...- Authors: Emanuel Seth Burstein
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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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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Subchapter L: Can You Believe It?
interpretation of those factors should be considered.17 Unfortunately, we are not told how to determine ... at 366. 16 Technical Advice Memorandum 200448046. 17 See Joint Comm. Tax’n, JCS-41-84, General Explanation ...- Authors: Peter Winslow
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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A Tax Like No Other: The Health Insurer Fee
reduced by assumption reinsurance premi- ums ceded.17 By expressly excluding in- demnity reinsurance ... 71481 (Nov. 29, 2013). 16 Treas. Reg. § 57.2(k). 17 Treas. Reg. § 57.2(k). 18 PPACA § 9010(b)(2)(A); ...- Authors: Mersini Keller
- Date: Oct 2015
- Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Health & Disability>Health insurance; Health & Disability>Health risks; Public Policy
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Guideline Premium Forceouts
Guideline Premium Forceouts This article describes the potential effects of a Guideline Premium ... anti-selection risk. FEBRUARY 2018 TAXING TIMES | 17 This reduction in the face amount then triggers ...- Authors: Lawrence Hersh
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
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SUBCHAPTER L: CAN YOU BELIEVE IT? DEDUCTIBLE TAX RESERVES MIGHT BE GREATER FOR LIFE INSURANCE CONTRACTS THAT FLUNK I.R.C. § 7702 THAN FOR THOSE THAT DO NOT
SUBCHAPTER L: CAN YOU BELIEVE IT? DEDUCTIBLE TAX RESERVES MIGHT BE GREATER FOR LIFE INSURANCE CONTRACTS THAT ... ON PAGE 18 OCTOBER 2015 TAXING TIMES | 17 John points out that as a prac- tical matter, ...- Authors: Peter Winslow, Susan Hotine
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times