1
-
10
of
46
results (0.66 seconds)
Sort By:
-
Common Myths in Interpreting the Company Tax Provisions of the 1984 Act
Common Myths in Interpreting the Company Tax Provisions of the 1984 Act The author discusses some common ... common myths about Congress’ tax policy under the 1984 Act that he would like “to debunk.” Internal Revenue ...- Authors: Peter Winslow
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
-
IRS to Rule on the Meaning of Statutory Reserves
IRS to Rule on the Meaning of Statutory Reserves Discusses the meaning of statutory reserves with respect ... respect to a pending IRS ruling, in the case where different levels of statutory reserves are required in ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
-
Identified Straddle Rules Fixed by Technical Corrections
Fixed by Technical Corrections The recent Tax Technical Corrections Act of 2007, Pub. L. 110-172, signed ... thereby avoid surprise applications of the straddle rules by the IRS on audit. Taxes=Taxation; 11545 ...- Authors: Peter Winslow
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
What Does Textron Mean for Preserving the Confidentiality of Tax Accrual Workpapers?
What Does Textron Mean for Preserving the Confidentiality of Tax Accrual Workpapers? Two relatively ... heightened tax managers’ anxiety concerning the possible disclosure of tax accrual workpapers. Taxes=Taxation; ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
Reserves Capping Issues under Actuarial Guideline XLIII A discussion of the effective dates and statutory ... statutory reserves cap for variable annuities under Actuarial Guideline 43. Annuity reserves;Internal Revenue ...- 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
-
Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
Dialogue on the History and Purpose of Internal Revenue Code Section 811(a) This dialogue discusses the history ... history and purpose of section 811(a) and its historic role in the computation of life insurance company ...- 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
-
Taxation Section Webcast: "Federal Income Tax Issues Every Company Must Consider under Life PBR"
Every Company Must Consider under Life PBR" On June 10, 2016, the Taxation Section hosted a webcast ... Consider under Life PBR.” Panelists Kristin R. Norberg, Mark S. Smith, and Peter H. Winslow led the audience ...- Authors: Peter Winslow, Mark Smith, Kristin R Norberg
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
-
VM-20 Deterministic Reserves in Federally Prescribed Reserves
VM-20 Deterministic Reserves in Federally Prescribed Reserves Consideration of the deterministic ... Reserves Consideration of the deterministic gross premium reserve component of PBR Tax Accounting;Taxes ...- Authors: Peter Winslow
- Date: Jun 2016
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
T3: TAXING TIMES Tidbits
Sept. 12, 2008, the Internal Revenue Service (IRS) designated the deductibility of premium deficiency ... issue specifically related to the insurance industry. According to the IRS, Tier III issues present ...- Authors: Peter Winslow, Lynlee C Baker
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance
-
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
SUBCHAPTER L: CAN YOU BELIEVE IT? DEDUCTIBLE TAX RESERVES MIGHT BE GREATER FOR LIFE INSURANCE CONTRACTS ... DO NOT Part II of a three part series of articles discussing the extent to which the Internal Revenue ...- Authors: Peter Winslow, Susan Hotine
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times