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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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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
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In the Beginning...Tax Accounting For Insurance Companies
quickly profits emerge under each paradigm. The table on page 13 illustrates the effects of several common ... light blue covered statement and life insurance/ annuity separate accounts separately file a green covered ...- Authors: Stephen Baker
- Date: Feb 2015
- Publication Name: Taxing Times