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Taxing Times: The First Ten Years
Taxing Times: The First Ten Years May 2015 marked the inaugural issue of Taxing Times, the ... in International Financial Reporting Standards (IFRS) on accounting for insurance contracts, the definition ...- Authors: Brian King, Kristin R Norberg
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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AG 38, ULSG and the Spirit of XXX
of Insurance Commissioners manual (adopted Aug. 17, 2012 or later), specifically Section 4: “Deterministic ... Life Insurance and Annuities (A) Committee on Aug. 17, 2012 (AG 38, Section 8D.a.2). See also American ...- 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
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Final Regulations Under Sections 101 and 6050Y
responsible for administering the life insurance contract.17 Thus, indem- nity reinsurers that do not administer ... to apply only to FEBRUARY 2020 TAXING TIMES | 17 contracts issued on or before Dec. 31, 1984. Presumably ...- Authors: Craig R Springfield, Kristin R Norberg
- Date: Feb 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Changes to the Computation of Tax Reserves under P.L. 115-97
insurance contracts JUNE 2018 TAXING TIMES | 17 issued in 2018, the rates are marked “N/A” with ... with respect to a modified guaranteed contract.”17 However, I.R.C. §807(d)(2)(B) no longer exists.- 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