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  • Accountant/Tax Attorney Dialogue: Part III
    insurance contracts as life insurance contracts.17 Might there be circum- stances where the issuer of ... and distribution is MARCH 2016 TAXING TIMES | 17 identifying the person (or entity) that has the ...

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    • 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
  • Subchapter L: Can You Believe It?
    interpretation of those factors should be considered.17 Unfortunately, we are not told how to determine ... at 366. 16 Technical Advice Memorandum 200448046. 17 See Joint Comm. Tax’n, JCS-41-84, General Explanation ...

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    • Authors: Peter Winslow
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • Options for Inclusion of Stochastic Reserves
    do permit company-specific assumptions to govern,17 as well as other statements in the legislative history ... H.R. Rep. No. 98-432, pt. 2, at 599–600 (1984). 17 E.g., I.R.C. § 807(d)(2)(C) permitting adjustments ...

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    • Authors: Peter Winslow
    • Date: Mar 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • 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 ... themselves. Stay tuned! OCTOBER 2013 TAXING TIMES | 17 END NOTES 1 2013-14 I.R.B. 743. 2 Notice ...

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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
  • 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 THAT ... ON PAGE 18 OCTOBER 2015 TAXING TIMES | 17 John points out that as a prac- tical matter, ...

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    • 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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