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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¦ ...

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    • 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
  • 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 ...

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    • 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
  • 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
  • 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 ...

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    • 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