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  • U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies
    U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies This article discusses key tax ...

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    • Authors: Brion Graber, Aditi Banerjee, Peter Winslow
    • Date: Oct 2014
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Subchapter L: Can You Believe It
    Subchapter L: Can You Believe It Reserves for Annuity Contracts that Flunk Section 72(s) ... You Believe It Reserves for Annuity Contracts that Flunk Section 72(s) Can be Deductible Tax Accounting;Taxes ...

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    • Authors: Peter Winslow
    • Date: Jun 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • Uncertainty Remains in Tax Reserve Assumptions for Guaranteed Renewable and Noncancellable Health Insurance
    adjustment “as appropriate Taxation Section T I M E S VOLUME 6 | ISSUE 3 | SEPTEMBER 2010 1 Uncertainty ... the risk.”3 Further, there is the matter of rapid table obsolescence in several health product lines, which ...

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    • Authors: Edward Robbins, Peter Winslow
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Health & Disability; Public Policy
  • Subchapter L: Can You Believe It?
    Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for Tax ...

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    • Authors: Peter Winslow
    • Date: Feb 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Taxing Times, May 2007, Volume 3, Issue No. 2
    and the prevail- ing commissioners’ standard mortality tables be made? And how should the contract-by- ... 432 (Part 2), 98th Cong., 2d Sess. 1414 (1984); S. Prt. No. 169 (Vol. I), 98th Cong., 2d Sess. 539-540 ...

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    • Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
    • Date: May 2007
    • Publication Name: Taxing Times
  • The Sixth Circuit Gets it Right in American Financial -- An Actuarial Guideline Can Apply to Prior Contracts When the Interpretation was a Permissible Option at the Time The Contract Was Issued
    The Sixth Circuit Gets it Right in American Financial -- An Actuarial Guideline Can Apply ... statute requires and the Internal Revenue Service (IRS)’s ruling and litigating positions. ;; Taxes=Taxation; ...

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    • Authors: Peter Winslow
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • Taxing Times, May 2005, Volume 1, Issue No. 1
    Internal Revenue Service related to the appropriate mortality assumptions to be used in computing the defi- ... Standard Ordinary Table (1980 CSO) to the 2001 Commissioners’ Standard Ordinary Table (2001 CSO) in determining ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
    • Date: May 2005
    • Publication Name: Taxing Times
  • Taxing Times, September 2007, Volume 3, Issue No. 3
    TAXING TIMES VOL. 3 ISSUE 3 SEPTEMBER 2007 A s the life insurance industry hasissued more and more ... policy cash values of certain life insur- ance, annuity and endowment contracts. 2 References to “I.R ...

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    • Authors: Christian J DesRochers, Leslie Chapman, Brian King, Kory Olsen, Susan Hotine, Peter Winslow, Thomas Gibbons
    • Date: Sep 2007
    • Publication Name: Taxing Times
  • Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
    Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and ... methodology to a principles-based approach. Annuity reserves;Annuity valuation;Life reserves;Life valuation;Taxes=Taxation; ...

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    • Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Options for Inclusion of Stochastic Reserves
    on the treatment of tax reserves for variable annuity contracts computed under Actuarial Guide- line ... prevailing commission- ers’ standard tables for mortality or morbidity. Other related Internal Revenue ...

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    • Authors: Peter Winslow
    • Date: Mar 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
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