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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
  • IRS Proposes Separate Entity Treatment for a Cell
    the taxable year is the issuing of insurance or annuity con- tracts or the reinsurance of risks underwritten ... its business was the issuing of insurance or annuity contracts or the reinsuring of risks underwritten ...

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    • Authors: Lori J Jones, Janel C Frank
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting