1
-
7
of
7
results (0.56 seconds)
Sort By:
-
IASB Exposure Draft on Insurance Contracts
IASB Exposure Draft on Insurance Contracts Discusses the IASB insurance contract project and the major components ... Board=IASB;International Financial Reporting Standards=IFRS; 19967 5/1/2011 12:00:00 AM ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- 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]
-
Taxing Times Tidbits
Taxing Times Tidbits A discuss of notice and consent requirements for employer-owned ... employer-owned life insurance contracts issued after August 17, 2006. Section 101(j) provides that the exclusion ...- Authors: Frederic Gelfond, Brian King
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Long-term Care
-
FATCA and Insurance – Fundamental Questions Remain Unanswered as Compliance Deadline Approaches
FATCA and Insurance – Fundamental Questions ... | FROM PAGE 15 SEPTEMBER 2011 TAXING TIMES | 17 to fully comply with the withholding, information ... rights reserved. FATCA AND INSURANCE… | FROM PAGE 17 ...- Authors: Frederic Gelfond, Mary Gillmarten
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
-
Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses
would generally not be taxable under U.S. tax rules.17 If the business is not conducted in the United States ... Insurance and International Tax … from pg. 17 18 4TAXING TIMES FEBRUARY 2009 319 of the ...- Authors: Frederic Gelfond
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
-
Recent Guidance Involving the Taxation of Life Settlement Transactions
source of the death benefit would be foreign, not U.S.17 Fixed or Determinable Annual or Periodical Income ... See, e.g., Lucas v. Alexander, 279 U.S. 573 (1929). 17 Section 865(e)(2) provides that if a foreign entity ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
-
Fortuity, Or Not Fortuity … That Is the Question
defines risk as, “Uncertainty of financial loss.” 17 there appears to be universal acceptance that the ... Wiley & Sons, Inc., 9th Ed. 2003. 16 Id., at p.3. 17 dictionary of Insurance terms, Harvey W. rubin, 2nd ...- Authors: Frederic Gelfond
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Taxing Times - Tidbits
FEBrUarY 2012 TAXING TIMES | 43 CONTINUED ON PAGE 44 17 years later, the IRS has finally made public its ... FEBrUarY 2012 TAXING TIMES | 43 CONTINUED ON PAGE 44 17 years later, the IRS has finally made public its ...- Authors: Frederic Gelfond, Peter Winslow, Lori J Jones, Application Administrator
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy