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T3: TAXING TIMES TIDBITS
IRS Tweaks Automatic Procedure for Changes in Basis of Computing Reserves under Section 807(f) By Art Schneider ... year, the IRS released Revenue Procedure 2022-14,[1] providing an updated comprehensive list of changes ...- 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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LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
Pre-TCJA Years This article Provides a description of an IRS Directive that provides a safe harbor tax ... Based Reserves methods. The safe harbor is required to be implemented on the 2017 tax return, with certain ...- 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
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Proposed Regulations on Ownership Change Present Issues for Insurance Companies
overview of the Federal Income tax rules in section 382 regarding limitations on the use of losses after ... takes place and summarizes problems and issues for the insurance industry in proposed regulations under ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Jun 2020
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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XXX Reserve Funding is Debt for Federal Tax Purposes
XXX Reserve Funding is Debt for Federal Tax Purposes ... This article discusses XXX reserve financing, one of the most common life insurance industry capital markets ...- 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