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  • In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations
    In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations This article is an introduction ... introduction to the principles of taxation of U.S. owned foreign insurance operations, such as controlled foreign ...

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    • Authors: Timothy Branch
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy
  • Variable Annuity Hedging Directive – A Long and Winding Road
    Variable Annuity Hedging Directive – A Long and Winding Road This article outlines the IRS directive ... provides a safe harbor treatment for variable annuity hedging gains and losses relating to VA contracts ...

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    • Authors: Timothy Branch
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Finance & Investments>Derivatives; Financial Reporting & Accounting>Tax accounting; Public Policy
  • From the Chair
    From the Chair Introductory column written for each issue, expressing the views of the Section's ... each issue, expressing the views of the Section's Chairperson Professional development;taxes 6442463189 ...

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    • Authors: Timothy Branch
    • Date: Jun 2015
    • Competency: Leadership>Thought leadership
    • Publication Name: Taxing Times