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  • Subchapter L: Can You Believe It?
    life insurance or annuity (or today, long-term care insurance) contract is determined using a maximum ... ” In this instance, Congress did not provide a direct role for the states, but instead chose to rely ...

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    • Authors: Peter Winslow
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • 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
    annuities, and will de- fer the discussion of long-term care insurance and ADBs until a little later. Since ... including life insurance, annuities, long-term care insurance, and a related feature—accelerated death ...

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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
  • Working Through Uncertainty
    jurisdictions totaling greater than 75% of the relevant direct premiums written.” This statement is clarified ... Committee) or the Health Insurance and Managed Care (B) Committee (B Committee) will consider any Valuation ...

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    • 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
  • 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 ... it runs into danger of insolvency. That’s a primary characteristic of a reserve. Back when Guideline ...

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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