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  • Tax Reserves – A Closer Look at Tax Reform Impacts Webcast
    be reviewed for term certain annuities, long-term care and disability products. Finally, special considerations ... Members of the Financial Reporting, Health, Long Term Care, Product Development, Smaller Insurance Company ...

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    • Authors: Mary Caramagno, Kristin R Norberg, Peter Winslow
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • Tax Reserves – A Closer Look at Tax Reform Impacts Webcast
    Tax Reserves – A Closer Look at Tax Reform Impacts Webcast This webinar will recap the ... be reviewed for term certain annuities, long-term care and disability products. Finally, special considerations ...

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    • Authors: Mary Caramagno, Kristin R Norberg, Peter Winslow
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Accountant/Tax Attorney Dialogue: Part III
    relating to life insurance, annuities, long-term care insurance and accel- erated death benefits.3 In ... prior law except that, instead of looking to the primary and predominant business activity, it re- quires ...

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    • Authors: Peter Winslow, Susan Hotine, John Adney, Mark Smith, Sheryl Flum
    • Date: Mar 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • T3: Taxing Times Tidbits
    premium reserve” in the New York Insurance Law. The primary purpose of the unearned premium re- serve was to ... the standard of care required of the return preparer is greater than the standard of care required of the ...

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    • Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Lori J Jones, John Keenan
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting
  • Subchapter L: Can You Believe It?
    life insurance or annuity (or today, long-term care insurance) contract is determined using a maximum ... ” In this instance, Congress did not provide a direct role for the states, but instead chose to rely ...

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    • Authors: Peter Winslow
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
    the section 807 requirements? Peter: There is a direct interconnection between section 816 and section ... has even less support under the 1984 Act. The primary reason given in the ruling for the conclusion is ...

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    • Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • 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 ...

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    • 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
  • 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
    annuities, and will de- fer the discussion of long-term care insurance and ADBs until a little later. Since ... including life insurance, annuities, long-term care insurance, and a related feature—accelerated death ...

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    • Authors: Peter Winslow, Susan Hotine
    • Date: Oct 2015
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • Session 39PD: Tax Reform
    closely follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ... term insurance, immediate annuities, long-term care, disability income) • Rules apply on contract-by-contract ...

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    • Authors: Society of Actuaries, Jean Baxley, Harold Kolpak, Craig R Springfield, Peter Winslow, Vincent Zink
    • Date: Aug 2018
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting
  • Company Tax Update
    closely follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ... life contingent immediate annuities, long-term care, disability income) • Valuation date, not issue ...

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    • Authors: Jean Baxley, Timothy Branch, Harold Kolpak, Craig R Springfield, Peter Winslow
    • Date: Aug 2018
    • Competency: External Forces & Industry Knowledge
    • Topics: Public Policy