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Rev. Proc. 2019-10: New Guidance on Changes in the Basis of Determining Life Insurance Reserves
Rev. Proc. 2019-10: New Guidance on Changes in the Basis of Determining Life Insurance Reserves ... 2015-5 I.R.B. 419 (Jan. 17, 2015). 6 Id. 7 Joint Committee on Taxation. JCX-63-17, Estimated Revenue E¦ ...- Authors: Robert M Nelson, Sheryl Flum
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Actuarial Profession; Actuarial Profession>Competencies; Actuarial Profession>Professional development; Actuarial Profession>Traditional careers; Life Insurance
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Product Tax Seminar and Optional Boot Camp Presentations
business, or financial relationship with the insured. 17 Life Settlement Reporting (cont.) • Issuer re ... general reporting requirement for IRAs 14 Rev. Rul. 2018‐17 • Facts • Individual is a U.S. person and has a ...- Authors: John Adney, Rebecca Baxter, Art Dunlavy, Philip Ferrari, Robert A Fishbein, Sheryl Flum, John Glover, Mark Griffin, Lawrence Hersh, Kay Hossofsky, Samera Kadry, Bryan W Keene, Brian King, Eric Lanning, Kimberly W Lunn, Casey Malone, Kristin R Norberg, Mandana Parsazad, Alison R Peak, Daniel Phillips, Craig R Springfield, Jeffrey Stabach, Daniela Stoia
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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Section 807(f)-Tax Impact of Statutory Reserve Change
contract,16 (2) increasing benefits under a policy,17 (3) conversion of collectively renewable accident ... 1984, at 604 (1984). (“The 1984 Act Blue Book”). 17 Rev. Rul. 69-444, 1969-2 C.B. 145 18 I.R.S. Priv ...- Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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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 ...- 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
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Best Practices for Actuaries Collaborating with Accountants
Best Practices for Actuaries Collaborating with Accountants Insights from chief accounting, legal ... company does not have FEBUARY 2017 TAXING TIMES | 17 the operation of the business. There used to be ...- Authors: Sheryl Flum, Jacqueline Yang, Rena Kuliyeva
- Date: Feb 2017
- Competency: Leadership>Influence; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices; Financial Reporting & Accounting>Tax accounting
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Session 123: Help! I Work in a Smaller Company/Department! What do I do Now?
Session 123: Help! I Work in a Smaller Company/Department! What do I do Now? What do we do now? ... VM-20 Practice Note • Amendment Proposal Form 2018-17: Aggregation of Mortality Segments Exposure Draft ...- Authors: Hye-Jin Kim, Sheryl Flum, William Sayre, Gouri Kumaran
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting