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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 ...

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    • 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
  • 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 ...

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    • 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