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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 ...

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    • 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
  • Final Regs on Discounting Cancellable A&H (and Property-Casualty) Claim Reserves Under § 846
    below-market loans under section 1274(d), derived from U.S. obligations with maturities over three but not ... A taxpayer could either • file an amended return(s) using the revised factors, or • calculate the adjustment ...

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    • Authors: Gregory K Oyler
    • Date: Nov 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: General Insurance (Property & Casualty); General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance; Life Insurance>Reserves - Life Insurance