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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 ...

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    • 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
  • T3: Taxing Times Tidbits
    following the date when states with 75 percent of direct premiums written have adopted the change.2 This ... defers to states having at least 75 percent of direct written premiums for the implemen- tation of its ...

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    • Authors: Kory Olsen, Peter Winslow
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
  • How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts?
    How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts? Discusses the problem with the computation ... that AG 34 introduced to value GMDB that have direct relevance to VAGLB are the deterministic drop ...

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    • Authors: Michael LeBoeuf, Peter Winslow
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities