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In the Beginning…A Column Devoted to Tax Basics Tax DAC
specified insurance contract type and is shown in Table 1. Net premiums will be discussed later in this ... The basic definition “…is any life insurance, annuity, or non-cancellable accident and health insurance ...- Authors: Stephen Baker
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Separate Account Dividends Received Deduction
No. 432 at 1401; S. Prt. No. 169 at 524. Looking to TAM 200038008 (June 13, 2000), the submission points ... policyholders. In Atlas Life Insurance Company, 381 U.S. 233 (1965), the Supreme Court found that this proration ...- Authors: Stephen Baker, Gregory Stephenson
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Dividends Received Deduction—The Company Share (Proration): From a Hard Formula to an Easy One
Dividends Received Deduction—The Company Share (Proration): From a Hard Formula to an Easy ... allocates the benefit of the DRD between the company’s share and the policyholders’ share. This allocation ...- Authors: Stephen Baker
- Date: Jun 2018
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Tax Considerations in Actuarial Projections
could undergo fundamen- tal changes as it affects U.S. life insurers (certainly a possibility, given the ... capital gain/(loss) discussion) generation Year 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 ...- Authors: Edward Robbins, Stephen Baker
- Date: Dec 2011
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting
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Mitchellel MitT3 – Taxing Times Tidbits
more life insurance policies or any endowment or annuity contracts owned by the taxpayer covering any individual ... been paid or accrued on a policy, endowment or annuity, and, consequently, there will be a reduction ...- Authors: Peter Winslow, Samuel A Mitchell, Stephen Baker
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting