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  • 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 ... article provides an introduction to tax accounting for U.S. life insurance companies, with a focus on NAIC statutory ...

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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
  • In Memoriam Edward L. Robbins, Jan. 2, 1940 – Dec. 28, 2020
    principal at KPMG LLP, including leading the firm’s Life Actuarial Practice; executive vice president ... literally wrote the book on tax reserves, coauthoring U.S. Tax Reserves for Life Insurers (SOA, 2006) and its ...

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    • Authors: Kristin R Norberg
    • Date: Jul 2021
    • Competency: Leadership
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession
  • TAM 201844009: When is a Permitted Practice not a “Permitted Practice”?
    was the case for individual life insurance or annuity contracts. As a result, the TAM raises some interesting ... specific methods, mortality or morbidity tables, and interest rates. For mortality and morbidity assumptions ...

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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
  • AG 38, ULSG and the Spirit of XXX
    blocks of business. Since the Internal T I M E S VOLUME 9 | ISSUE 1 | FEBRUARY 2013 By Kristin Norberg ... Reserves (Part IV) By Christian DesRochers, Mark S. Smith and Peter H. Winslow 54 Highlights from the ...

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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
  • Discounted Unpaid Losses: A Rate or a Curve?
    Changing the discount rate from a rate based on U.S. gov- ernment debt yields to one based on the corporate ... rates on outstanding marketable obligations of the U.S. government with over three years but not over nine ...

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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
  • 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 ... Tax Cuts and Jobs Act. Tax accounting;Taxation;Annuity Reserves;Life Reserves 6442483923 6/1/2018 12:00:00 ...

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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
  • Taxing Times: The First Ten Years
    insurance tax-related content with its members. T I M E S VOLUME 11 | ISSUE 2 | JUNE 2015 Taxation Section ... Timothy Branch, Sheryl Flum, Susan Hotine, Mark S. Smith, 34 Reporting the Costs and Benefits of ...

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    • 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
  • 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.” Panelists Kristin R. Norberg, Mark S. Smith, and Peter H. Winslow led the audience through ...

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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
  • Final Regulations Under Sections 101 and 6050Y
    respect to a con- tract is a gratuitous transfer to a U.S. person:9 • The preamble notes that the acquirer ... Reporting by Issuers (Forms 1099-SB, 1099-R, and 1042-S) There were also a number of clarifying changes made ...

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    • 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
  • From the Editor to Our Readers
    EDITOR TO OUR READERS By Kristin Norberg T I M E S Published by the Taxation Section Council of the ... Caramagno Samuel A. Mitchell Arthur Schneider Mark S. Smith Daniel Stringham Welcome, readers! This has ...

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    • Authors: Kristin R Norberg
    • Date: Oct 2014
    • Competency: Leadership>Thought leadership
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional development
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