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Taxing Times - Tidbits
one-time electronic search of such poli- cies for U.S. indicia meeting the criteria outlined above. We ... Guidance Plan. 3 ers of life insurance and annuity contracts would be able to understand the tax ...- Authors: Frederic Gelfond, Peter Winslow, Lori J Jones, Application Administrator
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Change in Basis of Computing Reserves—Is It Or Isn’t It?
American General Life & Accident Insurance Co. v. U.S., 90-1 U.S.T.C. 50,010 (Mid. Dist. Tenn. 1989). 3 ... U.S.T.C. 9477 (D.C. Cir. 1975). 4 Diebold v. U.S., 16 Cl. Ct. 193, 63 A.F.T.R. 2d 89-599 (Cl. Ct.- Authors: Peter Winslow, Lori J Jones
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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The Mystery of PLR 201006002
The Mystery of PLR 201006002 An explanation of the reasons why the IRS should rule on the ... transfer of a liability. Section 358(h) was enacted in 2000 in response to the “Son of Boss” transactions.- Authors: Julie V Goosman, Lori J Jones
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance
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Highlights of the Recent Guidance on Insurance Company Acquisitions
policy acquisition expens- es on life insurance and annuity contracts. The exist- ing rules in Treas. Reg. ... company’s reinsurance of liabilities under life, annuity and noncancellable acci- dent and health contracts ...- Authors: Lori J Jones
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy