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  • Reinsurance Tax Issues
    which was viewed more as a reimbursement of the direct writer's annual expenses after the expenses of ... no different in this regard than the issuance of direct insurance. From the published reports that took ...

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    • Authors: Gordon K Dowsley, Stephen C Eldridge, Arthur C Schneider, Melville J Young, Ronald Albert
    • Date: May 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Reinsurance
  • The New DAC Tax
    "general expenses"), and would reinsure all of the direct premiums in America. Because the company would ... premi,,m~ would be subject to DAC. Thus, all of the direct premil, m~ would have fallen (untaxed) into the ...

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    • Authors: Stephen C Eldridge, Joseph A Sikora
    • Date: Jan 1991
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Financial Reporting & Accounting>Tax accounting
  • New Tax Developments, Audit Issues And Alternate Minimum Tax
    items to report. The first has to do with long-term-care benefits. At the request of the ACLI, the IRS recently ... insurance companies may treat reserves for long-term-care insurance as deductible life insurance reserves ...

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    • Authors: Stephen C Eldridge, Charles D Friedstat, William J Schreiner, Linda L Wein, E P Baker
    • Date: May 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy