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Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
sense operating similar to GAAP, statutory and IFRS financial accounting standards. That is, the determination ... In United Fire Insurance Company v. Commissioner,17 the Seventh Circuit, in rejecting the Service argument ...- 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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IRS Rules on American Financial
calculate the interest rate for certain policies;17 and 3) a partial surrender/partial annuitization ... annuity value over three years without any adjustment. 17 Prior to the change, GALIC measured guarantee duration ...- Authors: Richard N Bush
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Actuarial Guideline: XLIII Statutory and Tax Issues
SCOPE OF AG43 AG43 applies to the following contracts:17 • Individual deferred variable annuities whether ... 15 FEBRUARY 2010 TAXING TIMES SUPPLEMENT | 17 Service had argued that the reserve could not constitute ...- Authors: Edward Robbins, Richard N Bush
- Date: Feb 2010
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities