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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
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The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC provides ... provides that the deductible reserve for a life insurance contract is the greater of net surrender value or ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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When Are Guaranty AssociationAssessments Deductible?
AssociationAssessments Deductible? Statutory Statement of Accounting Principle SSAP No. 35 prescribes accounting ... potential future premium tax credits against these assessments. This article discusses the deductibility ...- Authors: Peter Winslow, Lori J Jones
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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T3: TAXING TIMES Tidbits
Winslow I n the September 2011 edition of Taxing Times, 1 this au- thor discussed the novel reinsurance ... presented in the CIGNA2 case that relates to the persistent issue on the “retroactivity” of National Association ...- Authors: Peter Winslow, Mark E Griffin, Susan Hotine, Lori Jones, Erinn Madden, Deborah Walker
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)
Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV) ... Principle-Based Reserves (Part IV) A continuation of the conversation about principle-based reserves (PBR) ...- 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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Is IRS Consent Needed to Conform Tax Accounting to a Change in Statutory Accounting
Is IRS Consent Needed to Conform Tax Accounting to a Change in Statutory Accounting ... section 807(f) of the Internal Revenue Code applies to the change. But, what happens if the statutory accounting ...- Authors: Peter Winslow
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Finance & Investments>Value at risk - Finance & Investments