Announcement: SOA congratulates the new ASAs and CERAs for April 2024.

Announcement: SOA releases March 2024 FAM, FAML, and FAMS Exams passing candidate numbers.

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  • T3: TAXING TIMES TIDBITS
    T3: TAXING TIMES TIDBITS T3: TAXING TIMES TIDBITS TAXING TIMES, June 2022 IRS Tweaks Automatic Procedure for Changes in Basis of Computing Reserves under Section 807(f) By Art Schneider and Mark ...

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    • 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
  • LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
    LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years This article Provides a description of an IRS Directive that provides a safe harbor tax reporting position for computing ...

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    • Authors: Samuel A Mitchell, Arthur C Schneider
    • Date: Mar 2019
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Guaranteed living benefits; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees