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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 ...

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    • 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
  • 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 ...

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    • 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