Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
1 - 9 of 9 results (0.53 seconds)
Sort By:
  • Accountant/Tax Attorney Dialogue: Part III
    relating to life insurance, annuities, long-term care insurance and accel- erated death benefits.3 In ... prior law except that, instead of looking to the primary and predominant business activity, it re- quires ...

    View Description

    • Authors: Peter Winslow, Susan Hotine, John Adney, Mark Smith, Sheryl Flum
    • Date: Mar 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • Overview of the Tax Cuts and Jobs Act: Major Changes
    a dedicated effort to dismantle the Affordable Care Act (“ACA”),12 introducing several propos- als to ... American Health Care Act (“AHCA”),13 a subsequent revision titled the Better Care Reconciliation Act ...

    View Description

    • Authors: Surjya Mitra, Mark Smith, James Kress
    • Date: Jun 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?
    legislation, which is discussed later. Today, the primary interpretive questions involving Section 264(a) ... similar to those Congress had previously denied for direct premium payments. If the premiums themselves were ...

    View Description

    • 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
  • Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021
    represents a suf- ficiently large number of unrelated primary insureds.9 Insurance Risk One of the conditions ... Court wrote that insurance risk is a risk of “a direct or indirect economic loss arising from a de- fined ...

    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
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    premium, guaranteed renewable, group long- term care policies. The IRS held that the use of the company’s ... extremely rare that tax considerations are the primary, or even a leading, driver in determining statutory ...

    View Description

    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Welcome, Helen Hubbard
    Welcome, Helen Hubbard Mark Smith interviews Helen Hubbard, associate chief counsel (Financial ... small number of issues. Obviously, the Affordable Care Act guid- ance and FATCA guidance have been very ...

    View Description

    • Authors: Mark Smith
    • Date: May 2014
    • Competency: Professional Values>Public interest representation
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Alternative careers
  • Rev. Rul. 2014-15: The Requirement of Risk Distribution, the Law of Unintended Consequences, and New Questions to Consider in Funding Retiree Health Benefits
    Rev. Rul. 2014-15: The Requirement of Risk Distribution, the Law of Unintended Consequences, and ... agreement? Would the ruling treat the Affordable Care Act employer mandate as an obligation to provide ...

    View Description

    • Authors: Mark Smith
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Taxing Times
    • Topics: Economics>Health economics; Financial Reporting & Accounting>Tax accounting
  • 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 ... it runs into danger of insolvency. That’s a primary characteristic of a reserve. Back when Guideline ...

    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
  • New Regulations Provide Guidance on Computation and Reporting of Reserves
    New Regulations Provide Guidance on Computation and Reporting of Reserves The article discusses ... under individual disability contracts, or long-term care contracts, are deductible and are not AAR solely ...

    View Description

    • 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
    • Per Page: