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Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
the tax policy under I.R.C. § 807. Congress’ primary objective in enacting the tax reserve rules in ... C. § 807(d) does not change. There has been no direct guidance from the IRS on this issue although it ...- Authors: Peter Winslow
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
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In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life ... many other complications in practice, requiring care- ful attention to character (ordinary vs. capital) ...- Authors: Kristin R Norberg
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting