1 - 2 of 2 results (0.23 seconds)
Sort By:
  • Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021
    Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021 This article examines a recent Technical Advice Memorandum (TAM 201149021) in which the IRS concluded that residual value ...

    View Description

    • Authors: Mark Smith, David A. Schenck, Surjya Mitra CPA
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
    Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap Actuary/accountant/tax attorney dialogue on recent guidance issued regarding treatment of deficiency ...

    View Description

    • Authors: Edward Robbins, Mark Smith, Peter Winslow
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy