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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]
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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
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Investor Control: Will You Know It When You See It?
control rules, Inv. An- nuity, Inc. v. Blumenthal,17 was dismissed by the appellate court due to lack ... Revenue Code of 1986, as amended. 4 144 T.C. No. 17 (June 30, 2015). 5 2003-2 C.B. 347. 6 309 U.S ...- Authors: Ann Cammack, Frederic Gelfond
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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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
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Taxing Times, May 2007, Volume 3, Issue No. 2
forward to May 2007 and the countdown is on, with only 17 months to go. As most of our readers are well aware ... funds’ as the term is used in the acts of Congress.”17 Treas. Reg. § 1.801-4(e)(5) would also appear to ...- Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
- Date: May 2007
- Publication Name: Taxing Times
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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
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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
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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