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  • AG 38, ULSG and the Spirit of XXX
    AG 38, ULSG and the Spirit of XXX An extensive look at Actuarial Guideline 38, "The Application of the Valuation of Life Insurance Policies Model Regulation." Life ...

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    • Authors: Kristin R Norberg
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
    In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies The article provides an introduction to tax accounting for U.S. life insurance ...

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    • Authors: Kristin R Norberg
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Changes to the Computation of Tax Reserves under P.L. 115-97
    Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes to the computation of tax reserves as a result of the Tax Cuts and Jobs Act. Tax accounting;Taxation; ...

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    • Authors: Jeffrey Stabach, Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
  • From the Editor to our Readers
    From the Editor to our Readers Letter from the Editor Tax accounting;Taxation;Life reserves 6442463190 6/1/2015 12:00:00 AM ...

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    • Authors: Kristin R Norberg
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • From the Editor to Our Readers
    From the Editor to Our Readers An open letter to the Taxation Section of the Society of Actuaries from the newsletter editor, Kristin Norberg. 6442456187 5/1/2014 12:00:00 AM ...

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    • Authors: Kristin R Norberg
    • Date: May 2014
    • Competency: Leadership>Thought leadership
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional development
  • TAM 201844009: When is a Permitted Practice not a “Permitted Practice”?
    TAM 201844009: When is a Permitted Practice not a “Permitted Practice”? On Nov. 2, 2018, the Internal Revenue Service (IRS) released Technical Advice Memorandum 201844009 (the TAM). 6/13/2019 ...

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    • Authors: Kristin R Norberg
    • Date: Jun 2019
    • Publication Name: Taxing Times
    • Topics: Long-term Care>Long-term care insurance; Public Policy
  • In Memoriam Edward L. Robbins, Jan. 2, 1940 – Dec. 28, 2020
    In Memoriam Edward L. Robbins, Jan. 2, 1940 – Dec. 28, 2020 A memorial for a great tax actuary and colleague, Ed Robbins TAXING TIMES, August 2021 As this issue of TAXING TIMES goes to press, the ...

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    • Authors: Kristin R Norberg
    • Date: Jul 2021
    • Competency: Leadership
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession
  • From the Editor to Our Readers
    From the Editor to Our Readers An open letter to the Taxation Section of the Society of Actuaries from the newsletter editor, Kristin Norberg. 6442458701 10/1/2014 12:00:00 AM ...

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    • Authors: Kristin R Norberg
    • Date: Oct 2014
    • Competency: Leadership>Thought leadership
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional development
  • Discounted Unpaid Losses: A Rate or a Curve?
    Discounted Unpaid Losses: A Rate or a Curve? The article describes changes to the computation of discounted unpaid losses (claim reserves) as a result of the 2017 tax legislation.

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    • Authors: Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Health & Disability
  • Taxation Section Webcast: "Federal Income Tax Issues Every Company Must Consider under Life PBR"
    Taxation Section Webcast: "Federal Income Tax Issues Every Company Must Consider under Life PBR" On June 10, 2016, the Taxation Section hosted a webcast entitled “Federal Income ...

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    • Authors: Peter Winslow, Mark Smith, Kristin R Norberg
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance