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  • Role of the Tax Actuary
    Health Responsible 33% 41% 25% Consulted 12 10 17 Informed 17 10 13 Not involved 38 40 56 Who else is involved ... actuaries 49% 50% 43% Accountants 24 29 30 Lawyers 18 11 17 The educational needs appear to be primarily in ...

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    • Authors: Steven C Chamberlin, Kory Olsen
    • Date: Sep 2005
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Traditional careers
  • 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 ...

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    • 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
  • Taxing Times, September 2007, Volume 3, Issue No. 3
    special rules for the treatment of variable contracts.17 Specifically, I.R.C. § 817(c) provides that — ... income amount for non-life insurance companies. 17 The I.R.C. § 817(d) definition of “variable contract” ...

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    • Authors: Christian J DesRochers, Leslie Chapman, Brian King, Kory Olsen, Susan Hotine, Peter Winslow, Thomas Gibbons
    • Date: Sep 2007
    • Publication Name: Taxing Times
  • Taxing Times, May 2006, Volume 2, Issue No. 1
    calculations are subject to review by IRS audi- tors. 17 Since life insurers, like other taxpayers, are required ... use statutory reserve amounts for tax purposes). 17 For example, the calculation of the section 415 limits ...

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    • Authors: Application Administrator, Barbara Gold, William B Harman, Douglas N Hertz, Brian King, Kory Olsen, Bryan W Keene, Joseph F McKeever
    • Date: May 2006
    • Publication Name: Taxing Times
  • Taxing Times, September 2005, Volume 1, Issue No. 2
    Immediate Action David H. Phillips and Donald R. Saxon 17 New Proposed Regulations on “Attained Age” Under ... H. Phillips and Donald R. Saxon SEPTEMBER 2005 17 18continued For Example, as part of her initial ...

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    • Authors: Application Administrator, Edward Robbins, Steven C Chamberlin, Brian King, Kory Olsen, Mark E Griffin, Craig R Springfield, Donald Saxon, David H Phillips, Joseph F McKeever
    • Date: Sep 2005
    • Publication Name: Taxing Times