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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 ...- 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
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T3: Taxing Times Tidbits
premium reserve” in the New York Insurance Law. The primary purpose of the unearned premium re- serve was to ... the standard of care required of the return preparer is greater than the standard of care required of the ...- Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Lori J Jones, John Keenan
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting
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Subchapter L: Can You Believe It?
life insurance or annuity (or today, long-term care insurance) contract is determined using a maximum ... ” In this instance, Congress did not provide a direct role for the states, but instead chose to rely ...- Authors: Peter Winslow
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
the section 807 requirements? Peter: There is a direct interconnection between section 816 and section ... has even less support under the 1984 Act. The primary reason given in the ruling for the conclusion is ...- 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
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Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
the tax policy under I.R.C. § 807. Congress’ primary objective in enacting the tax reserve rules in ... C. § 807(d) does not change. There has been no direct guidance from the IRS on this issue although it ...- Authors: Peter Winslow
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
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SUBCHAPTER L: CAN YOU BELIEVE IT? DEDUCTIBLE TAX RESERVES MIGHT BE GREATER FOR LIFE INSURANCE CONTRACTS THAT FLUNK I.R.C. § 7702 THAN FOR THOSE THAT DO NOT
annuities, and will de- fer the discussion of long-term care insurance and ADBs until a little later. Since ... including life insurance, annuities, long-term care insurance, and a related feature—accelerated death ...- Authors: Peter Winslow, Susan Hotine
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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Taxing Times, May 2007, Volume 3, Issue No. 2
______________16 New Rules and Opportunities for Long-Term Care Insurance Combination Products Craig R. Springfield ... clarifications requested by industry were not recognized. Primary among these were the requests for flexibility for ...- 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
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Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)
label as “outside influences” that could have a direct or indirect impact on PBR itself and/or the tax ... issued contracts. In this regard, I think the primary lesson of American Financial is that there is ...- Authors: Peter Winslow
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting
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Working Through Uncertainty
jurisdictions totaling greater than 75% of the relevant direct premiums written.” This statement is clarified ... Committee) or the Health Insurance and Managed Care (B) Committee (B Committee) will consider any Valuation ...- Authors: Cindy Barnard, Housseine Essaheb, Sheryl Flum, James Van Etten, Peter Winslow
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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T3: Taxing Times Tidbits
The tax is four percent of premiums paid for direct insurance of U.S. property/casualty risks or one ... outside auditors’ workpapers probably will be the primary focus of FIN 48 workpaper disputes. As of now ...- Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Biruta P Kelly
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy