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T3: TAXING TIMES TIDBITS
life (UL) insurance contracts and another for annuity contracts. Assume further that the UL change in ... positive section 481(a) adjustment of $100, and the annuity change in basis results in a negative adjustment ...- Authors: Arthur C Schneider, Surjya Mitra
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy
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XXX Reserve Funding is Debt for Federal Tax Purposes
Transactions By Frederic J. Gelfond and Yvonne S. Fujimoto 37 Guidance Released on COLI Best Practices ... financings, and the issuance of catastrophe or mortality bonds. Among the most common life insurance ...- Authors: Arthur C Schneider, Seth L Rosen
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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Un-MECing a MEC
suspect that in the garden- variety case where mortality is the same on GAP and guarantees, and interest ... plus 90% of an adjusted blended rate composed of the S&P 500 Total Return Index and the Merrill Lynch Corporate ...- Authors: Cherri R Divin, Arthur C Schneider
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Public Policy