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New Regulations Provide Guidance on Computation and Reporting of Reserves
New Regulations Provide Guidance on Computation and Reporting of Reserves The article discusses recently-issued regulations under section 807 of the Internal Revenue Code, concerning the ...- Authors: Mark Smith, Arthur Schneider
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Life Insurance>Reserves - Life Insurance
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IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves
IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves Discusses the CCA 201939003 and the conclusions that were made and the impacts it has on a taxpayer's ability ...- Authors: Brien Alvino, Mark Smith
- Date: Feb 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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T3: TAXING TIMES Tidbits
The Tidbit discuss a Revenue Ruling IRS issued to update its position on sales of Life Insurance Contracts ...- Authors: Mayowa Dauda, Mark Smith
- Date: Nov 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance
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Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?
Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI? The article provides an introduction to some of the key limitations that the Internal Revenue Code imposes on ...- Authors: Bryan W Keene, Mark Smith
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy