Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
1 - 10 of 11 results (0.47 seconds)
Sort By:
  • 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 ...

    View Description

    • Authors: Peter Winslow, Susan Hotine
    • Date: Oct 2015
    • 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 attorney ... regarding treatment of deficiency reserves with respect to the “statutory reserves cap” of Internal Revenue ...

    View Description

    • 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
  • Options for Inclusion of Stochastic Reserves
    Options for Inclusion of Stochastic Reserves Company Tax Issues Tax Accounting 6442468144 3/1/2016 ...

    View Description

    • Authors: Peter Winslow
    • Date: Mar 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • Subchapter L: Can You Believe It?
    DIALOGUE ON INTERNAL REVENUE CODE DEFERENCE TO THE NAIC PART I: TAX RESERVES Peter Winslow (Moderator) ... year of Taxing Times, we are reviving a popular format that we have used several times over the years: ...

    View Description

    • Authors: Peter Winslow
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • Working Through Uncertainty
    Working Through Uncertainty In this article, the authors attempt to provide some guidance ... Uncertainty In this article, the authors attempt to provide some guidance on working in the current environment ...

    View Description

    • Authors: Cindy Barnard, Housseine Essaheb, Sheryl Flum, James Van Etten, Peter Winslow
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • Accountant/Tax Attorney Dialogue: Part III
    from the Editor: Welcome again to our series of dialogues on the important and evolving top- ic of the ... extent to which federal tax law defers to the National Association of Insurance Commissioners (NAIC) in taxing ...

    View Description

    • 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
    policies. For many years, the company’s group business was dominant, but the individual market gradually ... extent that it became likely, but not certain, that the 50 per- cent reserve ratio test for life company ...

    View Description

    • Authors: Peter Winslow
    • Date: Mar 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • Subchapter L: Can You Believe It?
    rule. In addition to providing that the tax reserve is based upon the prevailing standard mortality table ... 807(d)(2)(C) provides that the prevailing table can be “adjusted as appropriate to reflect the risks (such as substandard ...

    View Description

    • Authors: Peter Winslow
    • Date: Feb 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • 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 ... THOSE THAT DO NOT This column will discuss the taxation of the issuer with respect to a failed contract ...

    View Description

    • Authors: Peter Winslow
    • Date: Oct 2015
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Subchapter L: Can You Believe It
    used at the time of death. The phrase “for purposes of this title” refers to all provisions of the Internal ... that is, Title 26 of the United States Code. This means that when determining the issuing company’s ...

    View Description

    • Authors: Peter Winslow
    • Date: Jun 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Per Page: