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T3: TAXING TIMES Tidbits
the premiums paid for that contract and any “mortality credits” applied to it pursuant to an experience ... all cost of insurance (“COI”) charges and net mortality and expense (“M&E”) charges previously imposed ...- Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Recent Developments in Statutory Deferred Tax Accounting Guidance for Life Insurers
Recent Developments in Statutory Deferred Tax Accounting Guidance for Life Insurers A ... 101, and some examples of the effects of SSAP 101’s admissibility test on regulatory capital. ;; Taxes=Taxation ...- Authors: Edward Robbins, Craig Pichette
- Date: Oct 2012
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Taxing Times
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A Conversation About IFRS
as well as the developments in both statutory, U.S. GAAP and IFRS accounting, have made it more difficult ... allowed and required, whether it be in choosing mortality assumptions, discount rates, policyholder behavior ...- Authors: Christian J DesRochers, Craig Pichette, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IRS Releases Final Schedule for Reporting “Uncertain Tax Positions”
a) the corporation has taken the position on its U.S. federal income tax return for the year or for a ... END NOTES 1 See, e.g., U.S. v. Arthur Young, 465 U.S. 805 (1984); U.S. v. Deloitte & Touche USA ...- Authors: Craig Pichette, Michael Edward Bauer
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting