1
-
3
of
3
results (0.5 seconds)
Sort By:
-
In the Beginning… A Column Devoted to Tax Basics The Taxation of Reinsurance Transactions
of risk that direct insurers transfer include mortality, morbidity, property losses due to wind, fire ... that its pricing actuaries have underestimated mortality risk, as well as to alleviate the potential for ...- Authors: ELI KATZ, Jean Baxley
- Date: Oct 2017
- Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Reinsurance>General reinsurance
-
Captive Evaluation in Reserve Mechanical
may or may not qualify as insurance companies for U.S. federal income tax purposes. Section 816(a), which ... the taxable year is the issuing of insurance or annuity contracts or reinsuring of risks underwritten ...- Authors: Jean Baxley, Catherine Moore
- Date: Oct 2018
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
-
Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
introduced to prevent U.S. persons from obtaining indefinite deferral of U.S. tax on investment income ... activities. Under the PFIC rules, certain minority U.S. shareholders of foreign entities deemed to be passive ...- Authors: Jay Riback, Jean Baxley
- Date: Feb 2020
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting