1
-
5
of
5
results (0.72 seconds)
Sort By:
-
Rev. Proc. 2019-10: New Guidance on Changes in the Basis of Determining Life Insurance Reserves
Changes in the Basis of Determining Life Insurance Reserves This article summarizes the treatment of changes ... changes in the basis for determining life insurance tax reserves under prior law and describes the changes ...- 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
-
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 ...- 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 ...- 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
-
Section 807(f)-Tax Impact of Statutory Reserve Change
Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) as ... change to the stat reserve could be subject to §807(f). 807(f) adjustments ;corrections of errors;changes ...- 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
-
Best Practices for Actuaries Collaborating with Accountants
dedicated tax actuary role, but the tax group works closely with the life actuaries on tax issues. ... Actuary: I’m the chief tax actuary at a large life insurance company. This position is part of the tax team ...- 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