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TAM 201844009: When is a Permitted Practice not a “Permitted Practice”?
to compute tax reserves for a block of long-term care (LTC) insurance contracts when the statutory reserving ... respect to line 12 of the regu- lation, is the primary issue addressed in the TAM. As discussed in some ...- Authors: Kristin R Norberg
- Date: Jun 2019
- Publication Name: Taxing Times
- Topics: Long-term Care>Long-term care insurance; Public Policy
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Final Regulations Under Sections 101 and 6050Y
to comply with Form 1099-LS requirements if the direct owner of a policy does not provide sufficient ... pany’s perspective, it is worth noting that only a direct acquirer is required to furnish the RPS statement ...- 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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The Road to Tax Reform—An Interview with Chairman Dave Camp
been able to achieve a lot in tax, trade, health care, etc., and I wanted to have a chance to try to ... them all forward. I worked a lot on how health care providers are paid by Medicare (Sustain- able Growth ...- Authors: Kristin R Norberg, Dave Camp
- Date: Oct 2015
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Public Policy
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From the Editor to our Readers
From the Editor to our Readers Letter from the Editor Tax accounting;Taxation;Life reserves 6442463190 ... look at some of the key concepts of the Affordable Care Act (ACA) with an article about the ACA’s three ...- Authors: 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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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 ... Mich.) (the Camp bill).3 This included three primary components: • Changing the discount rate from ...- 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
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From the Editor to Our Readers
From the Editor to Our Readers An open letter to the Taxation Section of the Society ... Taxation Section for entrusting this news- letter to my care, and I look forward to guiding it through the next ...- Authors: Kristin R Norberg
- Date: May 2014
- Competency: Leadership>Thought leadership
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development
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AG 38, ULSG and the Spirit of XXX
20) AG 38 Example 8D - Adopted Sept. 2012 a. Primary reserve methodology - Starts with company’s ... but elects instead to switch to the compromise “Primary Reserve Methodology” of AG 38 Section 8D.a for ...- 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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Taxing Times: The First Ten Years
Taxing Times: The First Ten Years May 2015 marked the inaugural issue of Taxing Times, the newsletter ... can enjoy rewarding careers. It is one of our primary mission objectives [as a nascent Taxation Section] ...- 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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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 ... many other complications in practice, requiring care- ful attention to character (ordinary vs. capital) ...- 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
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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 ... No. 50, Classifications of Insur- ance or Managed Care Contracts (as of March 2018), paragraph 43. 25 ...- 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