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  • 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 attorney ... regarding treatment of deficiency reserves with respect to the “statutory reserves cap” of Internal Revenue ...

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    • 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
  • COLI Update - Court Decides Xcel Had Insurable Interest In Broad-Based COLI and Sixth Circuit Overturns Taxpayer-Favorable Decision in Dow Chemical COLI Case
    products continue to be the focus of litigation by the IRS over the deductibility of policy loan interest ... Update consists of two articles concerning COLI cases and their most recent court decisions. The first concerns ...

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    • Authors: Frederic Gelfond, Susan Hotine, Peter Winslow
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company?
    Deductible by a Life Insurance Company? The article suggests that the case of State Farm Mutual Automobile Ins ... 3d 357 (7th Cir. 2012), and INT 03-17 may support the argument that estimated extra-contractual obligations ...

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    • Authors: Peter Winslow
    • Date: May 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Erroneous Tax Reserve Computation - Year of Correction
    Erroneous Tax Reserve Computation - Year of Correction The article provides guidlines for the proper ... Year of Correction The article provides guidlines for the proper way to correct several types of tax ...

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    • Authors: Peter Winslow
    • Date: May 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting